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...
GST
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;
Continuous Supply of Services means under GST Act
Continuous Supply of Services means a supply of services which is provided, or agreed to be provided, continuously or on...
Continuous Supply of Goods means under GST Act
Continuous Supply of Goods means a supply of goods which is provided, or agreed to be provided, continuously or on...
Consideration means under GST Act
Consideration in relation to the supply of goods or services or both includes– (a) any payment made or to be...
Composite Supply means under GST Act
Composite Supply means a supply made by a taxable person to a recipient consisting of two or more taxable supplies...
Common working days means under GST
Common working days in respect of a State or Union territory shall mean such days in succession which are not...
Casual Taxable Person means under GST Act
Casual Taxable Person means a person who occasionally undertakes transactions involving supply of goods or services or both in the...
Capital Goods means under GST
Capital Goods means goods, the value of which is capitalised in the books of account of the person claiming the...
Business includes under GST
Business includes – (a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not...