Section 2(111) of CGST Act 2017 :"The State Goods and Services Tax Act" means the respective State Goods
and Services Tax Act, 2017.

Section 2(112) of CGST Act 2017 :"Turnover in State" or "Turnover in Union territory" means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis) and exempt supplies made within a State or Union territory by a taxable person, exports of goods or services or both and inter-State supplies of goods or services or both made from the State or Union territory by the said taxable person but excludes central tax, State tax, Union territory tax, integrated tax and cess.

Section 2(113) of CGST Act 2017 :"Usual Place of Residence" means-
(a) in case of an individual, the place where he ordinarily resides;
(b) in other cases, the place where the person is incorporated or otherwise legally constituted.

Section 2(114) of CGST Act 2017 :"Union Territory" means the territory of -
(a) the Andaman and Nicobar Islands;
(b) Lakshadweep;
(c) Dadra and Nagar Haveli;
(d) Daman and Diu;
(e) Chandigarh; and

(f) other territory.

Section 2(115) of CGST Act 2017 :"Union Territory Tax" means the Union territory goods and services tax
levied under the Union Territory Goods and Services Tax Act.

Section 2(107) of CGST Act 2017 :"Taxable Person" means a person who is registered or liable to be registered under section 22 or section 24.

Section 2(108) of CGST Act 2017 :"Taxable supply" means a supply of goods or services or both which is leviable to tax under this Act. 

Section 2(109) of CGST Act 2017 :"Taxable territory" means the territory to which the provisions of this Act apply.

Section 2(110) of CGST Act 2017 :"Telecommunication Service" means service of any description (including electronic mail, voice mail, data services, audio text services, video text services, radio paging and cellular mobile telephone services) which is made available to users by means of any transmission or reception of signs, signals, writing, images and sounds or intelligence of any nature, by wire, radio, visual or other electromagnetic means.

FAQ's on Food Processing Part 1

FAQ's on Food Processing Part 2

FAQ's on Handicrafts

                        Items of Common Use to Attract Lower GST

FAQ's ON DRUGS AND PHARMACEUTICALS

FAQ's ON ECOMMERCE

FAQ's ON EXPORT

GST IN COMMON MAN'S PLATE

QUERY'S RELATED TO GST RATES

Section 2(102) of CGST Act 2017 :"Services" means anything other than goods, money and securities but includes activities relating to the use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged.

Section 2(103) of CGST Act 2017 :"State" includes a Union territory with Legislature.

Section 2(104) of CGST Act 2017 :"State Tax" means the tax levied under any State Goods and Services Tax Act.

Section 2(105) of CGST Act 2017 :"Supplier" in relation to any goods or services or both, shall mean the
person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied.

Section 2(106) of CGST Act 2017 :"Tax Period" means the period for which the return is required to be furnished.

Section 2(98) of CGST Act 2017 :"Reverse Charge" means the liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or services or both under sub-section (3) or sub-section (4) of section 9, or under sub-section (3) or subsection (4) of section 5 of the Integrated Goods and Services Tax Act.

Section 2(99) of CGST Act 2017 :"Revisional Authority" means an authority appointed or authorised for
revision of decision or orders as referred to in section 108.

Section 2(100) of CGST Act 2017 :"Schedule" means a schedule appended to this Act.

Section 2(101) of CGST Act 2017 :"Securities" shall have the same meaning as assigned to it in clause (h) of
section 2 of the Securities Contracts (Regulation) Act, 1956.

Sec 2(h) of Securities Contracts (Regulation) Act, 1956 (For Reference)
“securities” include— 
(i) shares, scrips, stocks, bonds, debentures, debenture stock or other marketable securities of a like nature in or of any incorporated company or other body corporate; 

(ia) derivative; 

(ib) units or any other instrument issued by any collective investment scheme to the investors in such schemes;

(ic)security receipt as defined in clause (zg) of section 2 of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002;

(id) units or any other such instrument issued to the investors under any mutual fund scheme;

(ii) Government securities; 

(iia) such other instruments as may be declared by the Central Government to be securities; and 

(iii) rights or interest in securities; 

Section 2(94) of CGST Act 2017 :"Registered Person" means a person who is registered under section 25 but does not include a person having a Unique Identity Number.

Section 2(95) of CGST Act 2017 :"Regulations" means the regulations made by the Board under this Act on the recommendations of the Council.


Section 2(96) of CGST Act 2017 :"Removal" in relation to goods, means-
(a) dispatch of the goods for delivery by the supplier thereof or by any other person acting on behalf of such supplier; or
(b) collection of the goods by the recipient thereof or by any other person acting on behalf of such recipient .

Section 2(97) of CGST Act 2017 :"Return" means any return prescribed or otherwise required to be furnished
by or under this Act or the rules made thereunder.

Section 2(91) of CGST Act 2017 :"Proper Officer" in relation to any function to be performed under this Act,
means the Commissioner or the officer of the central tax who is assigned that function by the Commissioner in the Board.

Section 2(92) of CGST Act 2017 :"Quarter" shall mean a period comprising three consecutive calendar months,
ending on the last day of March, June, September and December of a calendar year.

Section 2(93) of CGST Act 2017 :"Recipient of supply of goods or services or both, means-"
(a) where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration;
(b) where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available; and
(c) where no consideration is payable for the supply of a service, the person to whom the service is rendered,
and any reference to a person to whom a supply is made shall be construed as a reference to the recipient of the supply and shall include an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied