Good and Service Tax (GST)

“services” means anything other than goods, money and securities but includes activities relating to the use of money or its […]

“Revisional Authority” means an authority appointed or authorised for revision of decision or orders as referred to in section 108;

“removal’’ in relation to goods, means— (a) Dispatch of the goods for delivery by the supplier thereof or by any

“proper officer” in relation to any function to be performed under this Act, means the Commissioner or the officer of

“principal supply” means the supply of goods or services which constitutes the predominant element of a composite supply and to

“place of business” includes–– (a) a place from where the business is ordinarily carried on, and includes a warehouse, a

“person” includes— (a) an individual; (b) a Hindu Undivided Family; (c) a company; (d) a firm; (e) a Limited Liability

“outward supply” in relation to a taxable person, means supply of goods or services or both, whether by sale, transfer,

“output tax” in relation to a taxable person, means the tax chargeable under this Act on taxable supply of goods

“non-taxable territory” means the territory which is outside the taxable territory.