Good and Service Tax (GST)

Input Service Distributor” means an office of the supplier of goods or services or both which receives tax invoices issued […]

Input service” means any service used or intended to be used by a supplier in the course or furtherance of

input” means any goods other than capital goods used or intended to be used by a supplier in the course

“India” means the territory of India as referred to in article 1 of the Constitution, its territorial waters, seabed and

Recipient of supply of goods and/or services means- (a) where a consideration is payable for the supply of goods or

It means the liability to pay tax by the recipient of supply of goods or services or both instead of

means any Government, local authority, governmental authority, an individual or any other person not registered and receiving online information and

It means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable

It means the Indian legal tender or any foreign currency, cheque, promissory note, bill of exchange, letter of credit, draft,

It means processing of raw material or inputs in any manner that results in emergence of a new product having