GST CASE DIGEST -IN 2 Volumes 2025
| About GST Case Digest (in 2 volumes) |
Volume 1 The Central Goods and Services Tax Act, 2017 Preliminary 1. Short title, extent and commencement 2. Definitions (1) “actionable claim” (2) “address of delivery” (3) “address on record” (4) “adjudicating authority” (5) “agent” (6) “aggregate turnover” (7) “agriculturist” (8) “Appellate Authority” (9) “Appellate Tribunal” (10) “appointed day” (11) “assessment” (12) “associated enterprises” (13) “audit” (14) “authorised bank” (15) “authorised representative” (16) “Board” (17) “business” (18) * * * (19) “capital goods” (20) “casual taxable person” (21) “central tax” (22) “cess” (23) “chartered accountant” (24) “Commissioner” (25) “Commissioner in the Board” (26) “common portal” (27) “common working days” (28) “company secretary” (29) “competent authority” (30) “composite supply” (31) “consideration” (32) “continuous supply of goods” (33) “continuous supply of services” (34) “conveyance” (35) “cost accountant” (36) “Council” (37) “credit note” (38) “debit note” (39) “deemed exports” (40) “designated authority” (41) “document” (42) “drawback” (43) “electronic cash ledger” (44) “electronic commerce” (45) “electronic commerce operator” (46) “electronic credit ledger” (47) “exempt supply” (48) “existing law” (49) “family” (50) “fixed establishment” (51) “Fund”
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