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Section 2 - Chhattisgarh SGST - PRELIMINARY - Chhattisgarh Goods and Services Tax Act, 2017 - Section 2 - 2. In this Act, unless the context otherwise requires,- (1) actionable claim shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882; (4 of 1882) (2) address of delivery means the address of the recipient of goods or services or both indicated on the tax invoice issued by a registered person for delivery of such goods or services or both; (3) address .....

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n auctioneer or any other mercantile agent, by whatever name called, who carries on the business of supply or receipt of goods or services or both on behalf of another; (6) aggregate turnover 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), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all In .....

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n Section 107; (9) appellate tribunal means the Goods and Services Tax Appellate Tribunal referred to in Section 109; (10) appointed day means the date on which the provisions of this Act shall come into force; (11) assessment means determination of tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assessment and best judgement assessment; (12) associated enterprises shall have the same meaning as assigned to it in Section 92A of the Income .....

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nk authorised by the Central Government to collect the tax or any other amount payable under this Act; (15) authorised representative means the representative as referred to under Section 116; (16) Board means the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963; (54 of 1963.) (17) business includes- (a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit; .....

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acilities or benefits to its members; (f) admission, for a consideration, of persons to any premises; (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; (h) services provided by a race club by way of totalisator or a licence to book maker in such club; and (i) any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engag .....

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of the production processes; (c) the type or class of customers for the goods or services; (d) the methods used to distribute the goods or supply of services; and (e) the nature of regulatory environment (wherever applicable), including banking, insurance or public utilities; (19) capital goods means goods, the value of which is capitalised in the books of account of the person claiming the input tax credit and which are used or intended to be used in the course or furtherance of business; (20) .....

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mpensation to States) Act; (23) chartered accountant means a chartered accountant as defined in clause (b) of sub-section (1) of Section 2 of the Chartered Accountants Act, 1949: (38 of 1949) (24) Commissioner means the Commissioner of State tax appointed under Section 3; (25) Commissioner in the Board means the Commissioner referred to in Section 168 of the Central Goods and Services Tax Act; (26) common portal means the common goods and services tax electronic portal referred to in Section 146 .....

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wo or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply; Illustration: Where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is a principal supply. (31) consideration in relation to the supply of goods or services or bot .....

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er person but shall not include any subsidy given by the Central Government or a State Government: Provided that a deposit given in respect of the supply of goods or services or both shall not be considered as payment made for such supply unless the supplier applies such deposit as consideration for the said supply; (32) 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 .....

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uch services as the Government may, subject to such conditions, as it may, by notification, specify; (34) conveyance includes a vessel, an aircraft and a vehicle; (35) cost accountant means a cost accountant as defined in clause (c) of sub-section (1) of Section 2 of the Cost and Works Accountants Act, 1959; (23 of 1959) (36) Council means the Goods and Services Tax Council established under article 279A of the Constitution; (37) credit note means a document issued by a registered person under s .....

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ation to any goods manufactured in India and exported, means the rebate of duty, tax or cess chargeable on any imported inputs or on any domestic inputs or input services used in the manufacture of such goods; (43) electronic cash ledger means the electronic cash ledger referred to in sub-section (1) of Section 49; (44) electronic commerce means the supply of goods or services or both, Including digital products over digital or electronic network; (45) electronic commerce operator means any pers .....

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fication, order, rule or regulation relating to levy and collection of duty or tax on goods or services or both passed or made before the commencement of this Act by the Legislature or any Authority or person having the power to make such law, notification, order, rule or regulation; (49) family means,- (i) the spouse and children of the person, and (ii) the parents, grand-parents, brothers and sisters of the person if they are wholly or mainly dependent on the said person; (50) fixed establishm .....

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t of the land which are agreed to be severed before supply or under a contract of supply; (53) Government means the Government of Chhattisgarh; (54) Goods and Services Tax (Compensation to States) Act means the Goods and Services Tax (Compensation to States) Act, 2017; (55) goods and services tax practitioner means any person who has been approved under Section 48 to act as such practitioner; (56) India means the territory of India as referred to in article 1 of the Constitution, its territorial .....

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egrated Goods and Services Tax Act; (59) input means any goods other than capital goods used or intended to be used by a supplier in the course or furtherance of business; (60) Input service means any service used or intended to be used by a supplier in the course or furtherance of business; (61) input service distributor means an office of the supplier of goods or services or both which receives tax invoices issued under Section 31 towards the receipt of input services and issues a prescribed d .....

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tax charged on import of goods; (b) the tax payable under the provisions of sub-sections (3) and (4) of Section 9; (c) the tax payable under the provisions of sub-sections (3) and (4) of Section 5 of the Integrated Goods and Services Tax Act; or (d) the tax payable under the provisions of sub-sections (3) and (4) of Section 9 of the Central Goods and Services Tax Act; but does not include the tax paid under the composition levy; (63) Input tax credit means the credit of input tax; (64) intra-St .....

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out consideration; (68) Job work means any treatment or process undertaken by a person on goods belonging to another registered person and the expression "Job worker shall be construed accordingly; (69) 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 Parishad, a District Board, and any other authority legally entitled to, or .....

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f services means,- (a) where a supply is received at a place of business for which the registration has been obtained, the location of such place of business; (b) where a supply is received at a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; (c) where a supply is received at more than one establishment, whether the place of business or fixed establishment, the location of the establishme .....

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cation of such fixed establishment; (c) 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 provisions of the supply; and (d) in absence of such places, the location of the usual place of residence of the supplier; (72) manufacture means processing of raw material or inputs in any manner that results in emergence of a new product having a distinct name, character and use .....

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for a single price where such supply does not constitute a composite supply. Illustration: A supply of a package consisting of canned foods, sweets, chocolates, cakes, dry fruits, aerated drinks and fruit juices when supplied for a single price is a mixed supply. Each of these items can be supplied separately and is not dependent on any other. It shall not be a mixed supply if these items are supplied separately; (75) money means the Indian legal tender or any foreign currency, cheque, promisso .....

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88; (59 of 1988) (77) non-resident taxable person means any person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India; (78) non-taxable supply means a supply of goods or services or both which is not leviable to tax under this Act or under the Integrated Goods and Services Tax Act; (79) non-taxable territory means the territory which is outside .....

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ut excludes tax payable by him on reverse charge basis; (83) outward supply in relation to a taxable person, means supply of goods or services or both, whether by sale, transfer, barter, exchange, licence, rental, lease or disposal or any other mode, made or agreed to be made by such person in the course or furtherance of business; (84) 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 o .....

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ate Government; (l) society as defined under the Societies Registration Act, 1860; (21 of 1860) (m) trust; and (n) every artificial juridical person, not falling within any of the above; (85) 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, supplies or receives goods or services or both; or (b) a place where a taxable person maintains his books of account; or (c .....

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of business specified as the principal place of business in the certificate of registration; (90) principal supply means the supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary; (91) proper officer in relation to any function to be performed under this Act, means the Commissioner or the officer of the State tax who is assigned that function by the Commissioner; (92) quarter sh .....

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he goods is given or made available; and (c) where no consideration is payable for the supply of a service, the person to whom the service is rendered, and any reference to a person to whom a supply is made shall be construed as a reference to the recipient of the supply and shall include an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied; (94) registered person means a person who is registered under Section 25 but does not include a person h .....

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hed by or under this Act or the rules made thereunder; (98) reverse charge means the liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or services or both under sub-section (3) or sub-section (4) of section 9, or under sub-section (3) or sub-section (4) of Section 5 of the Integrated Goods and Services Tax Act; (99) revisional authority means an authority appointed or authorised for revision of decision or orders as referred to in .....

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sideration is charged; (103) State means the State of Chhattisgarh; (104) state tax means the tax levied under this Act; (105) supplier in relation to any goods or services or both, shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied; (106) tax period means the period for which the return is required to be furnished; (107) taxable person means a person who is .....

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e to users by means of any transmission or reception of signs, signals, writing, images and sounds or intelligence of any nature, by wire, radio, visual or other electromagnetic means; (111) the Chhattisgarh Goods and Services Tax Act means the Chhattisgarh Goods and Services Tax Act, 2017; (112) turnover in State 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 .....

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