Good and Service Tax (GST)

“non-taxable supply” means a supply of goods or services or both which is not leviable to tax under this Act […]

“Non-resident taxable person” means any person who occasionally undertakes transactions involving supply of goods or services or both, whether as

“mixed supply” means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with

“location of the supplier of services” means, — (a) where a supply is made from a place of business for

“location of the recipient of services” means, — (a) where a supply is received at a place of business for

“local authority” means–– (a) a “Panchayat” as defined in clause (d) of article 243 of the Constitution; (b) a “Municipality”

“job work” means any treatment or process undertaken by a person on goods belonging to another registered person and the

Inward supply” in relation to a person, shall mean receipt of goods or services or both whether by purchase, acquisition

Intra-State supply of goods shall have the same meaning as assigned to it in section 8 of the Integrated Goods

Input tax” in relation to a registered person, means the central tax, State tax, integrated tax or Union territory tax