Tax Creators

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.