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What is CGST Act: Key Concepts and Provisions about?

This document defines key concepts and terms under the CGST Act such as definitions for agriculturist, casual taxable person, non-resident taxable person, output tax, place of business, recipient, non-taxable supply, exempt supply, aggregate turnover, goods, capital goods, location of supplier of services, works contract, agent, administration officers. It also covers the scope of supply, tax liability on composite/mixed supplies, reverse charge, composition levy, registration requirements, computation of G

Author

Mayur Savakiya

Language

EN