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;
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...