Amendment status not verified — confirm the current text below against the official source.
Words “as applicable to the State of Jammu and Kashmir omitted ibid. 232 GOODS AND SERVICES TAX ACT, 2017 (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 person who owns, operates or manages digital or electronic facility or platform for electronic commerce ; (46) “electronic credit ledger” means the electronic credit ledger referred to in sub-section (2) of section 49 ; (47) “exempt supply” means supply of any goods or services or both which attracts nil rate of tax or which may be exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply ; (48) “existing law” means any law, notification, 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 establishment” means a place (other than the registered place of business) which is characterised by a sufficient degree of permanence and suitable structure in terms of human and technical resources to supply services, or to receive and use services for its own needs ; (51) “Fund” means the Consumer Welfare Fund established under section 57 ; (52) “goods’’ means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass GOODS AND SERVICES TAX ACT, 2017 233 and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply ; (53) “Government” means the Government of Jammu and Kashmir ; (54) “Goods and Services Tax (Compensation to States) Act” means the Goods and Services Tax (Compensation to States) Act, 2017 (Central Act No. 15 of 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 waters, seabed and sub-soil underlying such waters, continental shelf, exclusive economic zone or any other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976 (Central Act No. 80 of 1976), and the air space above its territory and territorial waters ; (57) “Integrated Goods and Services Tax Act” means the Integrated Goods and Services Tax Act, 2017 (Central Act No. 13 of 2017) ; (58) “integrated tax” means the integrated goods and services tax levied under the Integrated 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 document for the purposes of distributing the credit of central tax, State tax, integrated tax or Union territory tax paid on the said services to a supplier of taxable goods or services or both having the same Permanent Account Number as that of the said office ; (62) “input tax” in relation to a registered person, means the central tax, State tax, integrated tax or Union territory tax charged on any supply of goods or services or both made to him and includes–– 234 GOODS AND SERVICES TAX ACT, 2017 (a) the integrated goods and services 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, 2017 (Central Act No. 22 of 2017), but does not include the tax paid under the composition levy ; (63) “input tax credit” means the credit of input tax ; (64) “intra-State supply of goods” shall have the meaning as assigned to it in section 8 of the Integrated Goods and Services Tax Act ; (65) “intra-State supply of services” shall have the meaning as assigned to it in section 8 of the Integrated Goods and Services Tax Act ; (66) “invoice” or “tax invoice” means the tax invoice referred to in section 31 ; (67) “inward supply” in relation to a person, shall mean receipt of goods or services or both whether by purchase, acquisition or any other means, with or without 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 (k) of section 2 of the Jammu and Kashmir Panchayati Raj Act, 1989 (IX of 1989) ; (b) a “Municipality” as defined in sub-section (34) of section 2 of the Jammu and Kashmir Municipal Corporation Act, 2000 (XXI of 2000) ; GOODS AND SERVICES TAX ACT, 2017 235 (c) a Municipal Committee and any other authority legally entitled to, or entrusted by the Central Government or any State Government with the control or management of a municipal or local fund ; (d) a Cantonment Board as defined in section 3 of the Cantonments Act, 2006 (41 of 2006) ; 1[(e) A Regional Council or a District Council constituted under the Sixth Schedule to the Constitution ; (f) A Development Board constituted under article 371 of the Constitution ; or (g) A Regional Council constituted under article 371 A of the Constitution ;] (70) “location of the recipient of 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 establishment most directly concerned with the receipt of the supply ; and (d) in absence of such places, the location of the usual place of residence of the recipient ; (71) “location of the supplier of services” means,–– (a) where a supply is made from a place of business for which the registration has been obtained, the location of such place of business ;