GST Case Digest

Volume 1

The Central Goods and Services Tax Act, 2017

Chapter I – Preliminary

• 1. Short title, extent and commencement
• 2. Definitions
  • (1) “actionable claim”
  • (2) “address of delivery”
  • (3) “address on record”
  • (4) “adjudicating authority”
  • (5) “agent”
  • (6) “aggregate turnover”
  • (7) “agriculturist”
  • (8) “Appellate Authority”
  • (9) “Appellate Tribunal”
  • (10) “appointed day”
  • (11) “assessment”
  • (12) “associated enterprises”
  • (13) “audit”
  • (14) “authorised bank”
  • (15) “authorised representative”
  • (16) “Board”
  • (17) “business”
  • (18) * * *
  • (19) “capital goods”
  • (20) “casual taxable person”
  • (21) “central tax”
  • (22) “cess”
  • (23) “chartered accountant”
  • (24) “Commissioner”
  • (25) “Commissioner in the Board”
  • (26) “common portal”
  • (27) “common working days”
  • (28) “company secretary”
  • (29) “competent authority”
  • (30) “composite supply”
  • (31) “consideration”
  • (32) “continuous supply of goods”
  • (33) “continuous supply of services”
  • (34) “conveyance”
  • (35) “cost accountant”
  • (36) “Council”
  • (37) “credit note”
  • (38) “debit note”
  • (39) “deemed exports”
  • (40) “designated authority”
  • (41) “document”
  • (42) “drawback”
  • (43) “electronic cash ledger”
  • (44) “electronic commerce”
  • (45) “electronic commerce operator”
  • (46) “electronic credit ledger”
  • (47) “exempt supply”
  • (48) “existing law”
  • (49) “family”
  • (50) “fixed establishment”
  • (51) “Fund”
  • (52) “goods”
  • (53) “Government”
  • (54) “Goods and Services Tax (Compensation to States) Act”
  • (55) “goods and services tax practitioner”
  • (56) “India”
  • (57) “Integrated Goods and Services Tax Act”
  • (58) “integrated tax”
  • (59) “input”
  • (60) “input service”
  • (61) “Input Service Distributor”
  • (62) “input tax”
  • (63) “input tax credit”
  • (64) “intra-State supply of goods”
  • (65) “intra-State supply of services”
  • (66) “invoice” or “tax invoice”
  • (67) “inward supply”
  • (68) “job work”
  • (69) “local authority”
  • (70) “location of the recipient of services”
  • (71) “location of the supplier of services”
  • (72) “manufacture”
  • (73) “market value”
  • (74) “mixed supply”
  • (75) “money”
  • (76) “motor vehicle”
  • (77) “non-resident taxable person”
  • (78) “non-taxable supply”