Location of the recipient of services means under GST Act
"Location of the recipient of services" means,— (a) where a supply is received at a place of business for which...
Month: June 2022
Local Authority means under GST Act
"Local Authority" means–– (a) a ―Panchayat‖ as defined in clause (d) of article 243 of the Constitution; (b) a ―Municipality‖...
Job Work means under GST Act
"Job Work" means any treatment or process undertaken by a person on goods belonging to another registered person and the...
Input tax means under GST Act
Input tax in relation to a registered person, means the central tax, State tax, integrated tax or Union territory tax...
Input Service Distributor‖ means under GST Act
"Input Service Distributor" means an office of the supplier of goods or services or both which receives tax invoices issued...
India means under GST Act
India means the territory of India as referred to in article 1 of the Constitution, its territorial waters, seabed and...
Goods means under GST Act
Goods means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and...
Fixed Establishment means under GST Act
Fixed Establishment means a place (other than the registered place of business) which is characterised by a sufficient degree of permanence...
Exempt Supply means under GST Act
Exempt Supply means supply of any goods or services or both which attracts nil rate of tax or which may...
Electronic Commerce Operator under GST Act
Electronic Commerce Operator means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce;