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Section 2 - Draft-Bills-Reports - PRELIMINARY - Goods and Services Tax - Section 2 - 2. In this Act, unless the context otherwise requires,- (1) actionable claim shall have the meaning assigned to it in section 3 of the Transfer of Property Act, 1882; (2) address of delivery means the address of the recipient of goods and/or services indicated on the tax invoice issued by a taxable person for delivery of such goods and/or services; (3) address on record means the address of the recipient as avai .....

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cantile agent, by whatever name called, and whether of the same description as hereinbefore mentioned or not; (6) aggregate turnover means the aggregate value of all taxable and non-taxable supplies, exempt supplies and exports of goods and/or services of a person having the same PAN, to be computed on all India basis and excludes taxes, if any, charged under the CGST Act, SGST Act and the IGST Act, as the case may be; Explanation.- Aggregate turnover does not include the value of supplies on wh .....

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use, the expression forest means the forest to which the Indian Forest Act, 1927 applies. (8) agriculturist means a person who cultivates land personally, for the purpose of agriculture; (9) "Appellate Tribunal" means the National Goods and Services Tax Appellate Tribunal constituted under section 81; (10) appointed day means the date on which section 1 of this Act comes into effect; (11) appropriate Government means the Central Government in case of the IGST and the CGST, and the Stat .....

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under or under any other law for the time being in force to verify, inter alia, the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess his compliance with the provisions of this Act or rules made thereunder; (15) authorized bank shall mean a bank or a branch of a bank authorised by the Government to collect the tax or any other amount payable to the appropriate government under this Act; (16) Board means the Central Board of Excise and Custom .....

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nd services in connection with commencement or closure of business; (e) provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members, as the case may be; (f) admission, for a consideration, of persons to any premises; and (g) services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance of his trade, profession or vocation; (18) business vertical shal .....

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ng 6805, grinding wheels and the like, and parts thereof falling under heading 6804 of the Schedule to this Act; (ii) pollution control equipment; (iii) components, spares and accessories of the goods specified at (i) and (ii); (iv) moulds and dies, jigs and fixtures; (v) refractories and refractory materials; (vi) tubes and pipes and fittings thereof; (vii) storage tank; and (viii) motor vehicles other than those falling under tariff headings 8702, 8703, 8704, 8711 and their chassis but includi .....

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; or (iii) supply of courier agency service; (C) motor vehicle designed to carry passengers including their chassis, registered in the name of the supplier of service, when used for supplying the service of- (i) transportation of passengers; or (ii) renting of such motor vehicle; or (iii) imparting motor driving skills; (D) Components, spares and accessories of motor vehicles which are capital goods for the taxable person. (21) casual taxable person means a person who occasionally undertakes tra .....

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missioner of State Goods and Services Tax appointed under section 4 of the Central/State Goods and Services Tax Act, 2016; (25) common portal means the common GST electronic portal approved by the Central Government and State Governments, on the recommendation of the Council, for the specified purposes, as may be notified under this Act; (26) "company secretary" means a company secretary within the meaning of the Company Secretaries Act, 1980 (56 of 1980); (27) composite supply means a .....

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y other person; (b) the monetary value of any act or forbearance, whether or not voluntary, in respect of, in response to, or for the inducement of, the supply of goods and/or services, whether by the said person or by any other person: Provided that a deposit, whether refundable or not, given in respect of the supply of goods and/or services shall not be considered as payment made for the supply unless the supplier applies the deposit as consideration for the supply; (29) continuous journey mea .....

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ourney for a certain period in order to resume it at a later point of time. (30) continuous supply of goods means a supply of goods which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, whether or not by means of a wire, cable, pipeline or other conduit, and for which the supplier invoices the recipient on a regular or periodic basis; (31) continuous supply of services means a supply of services which is provided, or agreed to be provided, continuousl .....

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shed under Article 279A of the Constitution; (35) credit note means a document issued by a taxable person as referred to in sub-section (1) of section 24; (36) debit note means a document issued by a taxable person as referred to in sub-section (2) of section 24; (37) deemed exports , as notified by the Central Government/State Government on the recommendation of the Council, refer to those transactions in which the goods supplied do not leave India, and payment for such supplies is received eit .....

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ontinued in force under any provisions of the above enumerated laws; (40) electronic cash ledger means the cash ledger in electronic form maintained at the common portal for each registered taxable person in the manner as may be prescribed in this behalf; (41) electronic credit ledger means the input tax credit ledger in electronic form maintained at the common portal for each registered taxable person in the manner as may be prescribed in this behalf; (42) exempt supply means supply of any good .....

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side India, (c) the place of supply of service is outside India, (d) the payment for such service has been received by the supplier of service in convertible foreign exchange, and (e) the supplier of service and recipient of service are not merely establishments of a distinct person; Explanation.- For the purposes of clause (e), an establishment of a person in India and any of his other establishment outside India shall be treated as establishments of distinct persons. (45) First Appellate Autho .....

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s, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under the contract of supply; Explanation.- For the purpose of this clause, the term moveable property shall not include any intangible property. (49) government means Central Government and its departments, a State Government and its departments and a Union territory and its departments, but shall not include any entity, whether created by a statute or otherwise, the accoun .....

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located in India, (c) the place of supply of service is in India, and (d) the supplier of service and the recipient of service are not merely establishments of a distinct person; Explanation 1.- An establishment of a person in India and any of his other establishment outside India shall be treated as establishments of distinct persons. Explanation 2.- A person carrying on a business through a branch or agency or representational office in any territory shall be treated as having an establishmen .....

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nd (e) the installations, structures and vessels located in the continental shelf of India and the exclusive economic zone of India, for the purposes of prospecting or extraction or production of mineral oil and natural gas and supply thereof; (54) input means any goods other than capital goods, subject to exceptions as may be provided under this Act or the rules made thereunder, used or intended to be used by a supplier for making an outward supply in the course or furtherance of business; (55) .....

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distributing the credit of CGST (SGST in State Acts) and / or IGST paid on the said services to a supplier of taxable goods and / or services having same PAN as that of the office referred to above; Explanation.- For the purposes of distributing the credit of CGST (SGST in State Acts) and / or IGST, Input Service Distributor shall be deemed to be a supplier of services. (57) "input tax" in relation to a taxable person, means the {IGST and CGST}/{IGST and SGST} charged on any supply of .....

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er by purchase, acquisition or any other means and whether or not for any consideration; (62) job work means undertaking any treatment or process by a person on goods belonging to another registered taxable person and the expression job worker shall be construed accordingly; (63) local authority means (a) a Panchayat as defined in clause (d) of Article 243 of the Constitution; (b) a Municipality as defined in clause (e) of Article 243P of the Constitution; (c) a Municipal Committee, a Zilla Pari .....

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Constitution; (64) location of recipient of service means: (i) where a supply is received at a place of business for which registration has been obtained, the location of such place of business; (ii) where a supply is received at a place other than the place of business for which registration has been obtained, that is to say, a fixed establishment elsewhere, the location of such fixed establishment; (iii) where a supply is received at more than one establishment, whether the place of business .....

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tained, that is to say, a fixed establishment elsewhere, the location of such fixed establishment; (iii) where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provision of the supply; and (iv) in absence of such places, the location of the usual place of residence of the supplier; (66) manufacturer shall have the meaning assigned to it by the Central Excise Act, 1944 (1 of .....

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similar instrument when used as consideration to settle an obligation or exchange with Indian legal tender of another denomination but shall not include any currency that is held for its numismatic value; (69) non-resident taxable person means a taxable person who occasionally undertakes transactions involving supply of goods and/or services whether as principal or agent or in any other capacity but who has no fixed place of business in India; (70) non-taxable territory means the territory which .....

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sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made by such person in the course or furtherance of business except in case of such supplies where the tax is payable on reverse charge basis; (74) person includes- (a) an individual; (b) a Hindu undivided family; (c) a company; (d) a firm; (e) a Limited Liability Partnership; (f) an association of persons or a body of individuals, whether incorporated or not, in India or outside India; (g) any corporation .....

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not falling within any of the preceding sub-clauses; (75) place of business includes (a) a place from where the business is ordinarily carried on, and includes a warehouse, a godown or any other place where a taxable person stores his goods, provides or receives goods and/or services; or (b) a place where a taxable person maintains his books of account; or (c) a place where a taxable person is engaged in business through an agent, by whatever name called; (76) prescribed means prescribed by the .....

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der this Act, means the officer of goods and services tax who is assigned that function by the Board/Commissioner of SGST; (80) recipient of supply of goods and/or services means- (a) where a consideration is payable for the supply of goods and/or services, 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 availa .....

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t on the recommendation of the Council; (82) persons shall be deemed to be related persons if only - (a) they are officers or directors of one another's businesses; (b) they are legally recognized partners in business; (c) they are employer and employee; (d) any person directly or indirectly owns, controls or holds five per cent or more of the outstanding voting stock or shares of both of them; (e) one of them directly or indirectly controls the other; (f) both of them are directly or indire .....

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oods 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; (84) return means any return prescribed or otherwise required to be furnished by or under this Act or rules made thereunder; (85) reverse charge , means the liability to pay tax by the person receiving goods and / or services instead of the person supplying the goods and / or services .....

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tax levied under the State Goods and Services Tax Act; (90) Special Economic Zone shall have the meaning assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 [28 of 2005]; (91) supplier in relation to any goods and/or services shall mean the person supplying the said goods and/or services and shall include an agent acting as such on behalf of such supplier in relation to the goods and/or services supplied; (92) supply shall have the meaning as assigned to it in sec .....

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(98) taxable territory means the territory to which the provisions of this Act apply; (99) Tax Return Preparer" means any person who has been approved to act as a Tax Return Preparer under the scheme framed under section 34; (100) 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 transm .....

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