Section 2

Amendment status not verified — confirm the current text below against the official source.

In this Act, unless the context otherwise requires,— (1) (2) (3) “actionable claim” shall have the same meaning as assigned to it in section 3 of the Transfer of Pfopeity Act, 1 882; “address (5fdelivery” means the address ofthe recipient ofgoods or services orboth indicated on the tax invoice issued by a registered person for delivery ofsuch goods or services or both; “address on recor ” means the address of the recipient as available in the records ofthe supplier; Definitions. (4) (5) (6) (7) <8) (9) (10) (11) (12) , assigned to it in section 92A ofthe Income-tax Act, 1961; 43 of1961. “adjudica‘ting authority” means any authority, appointed or authorised competent to pass any order or decision under this Act, but does not include the Commissioner, Revisional Authority, the Authority for Advan‘ce Ruling. the Appellate Authority for Advance Ruling, the Appellate Authority and the Appellate Tribunal; “agent” means a person, including a factor, broker, commission agent, arhatia, del credere agent, an 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; “aggregate turnover” means the aggregate value of all taxable supplies (excluding the value ofinward supplies on which tax15 payable by a person on reverse charge basis), exempt supplies, exports ofgoods or services or both andinter—State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, - Union territory tax, integrated tax and cess; “agriculturist” means an individual or a Hindu Undivided A Family who undertakes cultivation ofland— ' (a) by own labour, or (b) by the. labour of family, or (c) by servants on wages payable in cash or kind or by hired labour under personal supervision or the personal supervision ofany member of the family; “Appellate Authority” means, an Authority appointed or authorised to hear appeals and referred ”to in section 107; “Appellate Tribunal” means the Goods and Services Tax Appellate Tribunal referred to in section109; “appointed day” means the date on which the provisions of this Act shall come into force; “assessment” means determination of tax liability under this Act and includes self-assessment, re—assessment, provisional assessment, summary assessment and best judgement assessment; “associated enterprises” shall have the same meaning as \ 54 of 1963 (13) “audit” means the examination of records, returns and other (14) (15) (16) (17) documents maintained or furnished by the registered person under this Act or the miles made there under or under any other law for the time being in force to verify 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 the rules made thereunder; V “authorised bank”. shall mean a bank or a branch of a bank authorisedbythe Central GammmodlectfllemOtany other amount payable under this Act; ~ “audiorised representative” means the representative as referredtounder section 116; “Board” means the Central Board of Excise and CustOms constituted under the Central Boards of Revenue Act, 1963; “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; - (b) any activity or transaction in connection with or incidental or ancillary to sub—clause (a); (c) any activity or transaction. in the (nature ofsub-clause (a), whether or not there is volume,frequency, continuity or regularity ofsuch transaction; (d) supply or acquisition of goods including capital goods and services in connection with commencement or closure ofbusiness; (e) provision by a club, association, society or any suchbody (for a subscription or any ”other consideration) of the facilities or benefits to its members; (f) admission, for a consideration, of persons to any premises; _ (3) services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance ofhis trade, profession or vocation; 38 of 1949 (18) ‘11) services provided by a race club by way oftotal is at Grier ' 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 engaged as public authorities; “business vertical” means a distinguishable component of an enterprise that is engaged in‘the supply ofan individual goods or services or a group of related goods or services which is subject to risks and returns that are difierent from those ofthe other business verticals. . , Explanation :— For the purposes of this clause, factors that should ‘ be considered in determining whether goods or services an rdatzed include— (’19) (20)“ (21) (22) (23) (a) the nature ofthe goods or serViCes; , (b) the nature of the production processes; . (c) the type or class ofcustomers for the goodsor services; ((1) 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; “capital goods” means goods, the value ofwhich is capitalised in the books of accounts of the person claiming the input tax credit and which are used or intended to be used in the course "or furtherance ofbusiness; a1 taxable person” means aperson who occasionally ; undagtakes transactions involving supply of goods or services ’ or both111 the course or furtherance of business, whether as pxmcipalyagenta:in any other capacity, in the taxable territory where hehas :19 fixed place ofbusiness; 2 “central tax’ the central goods and services tax levied under section9ofthe Central Goods and Services Tax Act; “cess” shall have the same meaning as assigned to it in the Goods and Services Tax (Compensation to’States).Act; “chartered accou’n t” means a chartered accountant as defined in clause Q of sub-section (1) of section 2 of the Chartered Accountants Act, 1949; 56 of 1980 (24) “Commissioner” means _ the Commissioner of State tax appointed under section 3; (25) "Commissioner in the Board” means the Commissioneri referred to in section 168 of the Central Goods and Services " Tax Ad; ' > 7 (26) “common portal” means the common goods and services tax electronic portal referred to in section 146; (27) “common working days” shall mm such days in succession ' which are not declared as gazetted holidays by the Central Goyernment or the Government ofManipur; (28) “company secretary” means a company secretary as defined in clause (c ) of sub-section '(1) of section 2 of the Company Secretaries Act, 1980; . (29) “competent authority” means such authority as may be notified by the Government; . ‘ * (30) “composite supply” means'a supply made by a taxable person . to a recipient consisting of two 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; ' Illustrationz- Where goods are packed and transported with insurance, the supply bf goods, packing materials, transport and insurance is a composite supply and supply of goods is a principal supply. , (3 1) ' “consideration” in relation to the supply ofgoods or'sgggvicesor ' both includes— . V , ,5; , : (a) any payment made or to be madeywhetheituin‘emoney or otherwise, in respect of,’ htiespons’e atbs‘g'QFfOl’ the inducement of, the supply of goods or services or both, whether by the recipient or by $1.31!.me person but shall not include anysubsidygiven by; _; {?Central Government or a State Government; ' " ' 23 of 1959 (b) the monetary value of any act or forbearance, in respect of, in'response to, or for the inducement of,_the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government: - Provided that a deposit given in respect ofthe supply ofgoods or services or both shall notbe considered as payment made for such supply unless the supplier applies such deposit as consideration for the said supply; (32) (33) (34) (35) (365 (37) (38) (39) (40) "continuous supply ofgoods” 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 and includes supply of‘such goods as the Government may, subject to such conditions, as it may, by notification, specify; “continuous supply of services” means a supply of services which is provided, or agreed to be provided, continuously 'or on recurrent basis, tinder a contract, for a period exceeding three months with periodic payment obligations and includes supply of such services as the Government may, subject to such conditions, as it may, by notification, specify; “conveyance” includes a vessel, an aircraft and a vehicle; “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; “Council” means the Goods and Services Tax Council established under article 279A ofthe Constitution; ' “credit note” means a document issued by a registered person under sub-section (1) ofsection 34; “debit note” means a document issued by a registered person under subsection (3) ofsection 34; “deemedeitports” means such sugplies of goods as may be notified under section 147; . 5 / , ‘fdesignated authority” meanssuch authority as maybenotified by the Commissioner; 1 , . . 210f2000 (41) (42) (43) (44) (45) (45) (47) “docuinent” includes written or printed record ofany sort and electronic record as defined in the Information Technology .Act, 2000- “drawbaclf’ in relation 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 ofsuch goods: “electronic cash ledger” means the electronic cash ledger referred to in subsection (1) ofsection 49; “electronic cOmmerce” means the supply of goods or services or both, including digital products over digital or electronic network; “electronic commerce operator” means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce; . “electronic credit ledger” means the electronic credit ledger referred to in sub-section (2) of section 49; “exempt supply" means supplyofanygoods or services orboth which attracts nil rate. oftax or which maybe exempt from tax ' under section 11, or under section 6 of the Integrated'Goods (48) (49) (50) and Services Tax Act;and includes non- taxable supply; “existing law” means any law, notification, order, rule or regulation relatingto le'Vyandcollectionofdutyortaxongoods or services or both passed or made before the cbmmencement of this Act by the Legislature or any authority or person having the power to make such law, notification, order, rule or regulation; “family” means,— (i) the spouse and children ofthe person, and (ii) the parents, grand-parentsbrothers and sisters of the person if they are who11y or mainly dependent on the said person; . . “fixed establishment” means a place (other than the registered place ofbusiness) which is characterised by a sufficient degree , of permanence and suitable structure in terms ofhuman and technical resources to supply seryices, or to receive and use services for its own needs; 80 of 1976 (51) (52) (53) (54) (55) (56) (57) (58) (59) (60) (61) “Fund” means the Consumer Welfare Fund established under section 57; “goods” means every kind of movable property other than money and securities but includes actionable claim, gmwing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract ofsupply; “Government” means the Government of Manipur; “Goods and Services“ Tax (Compensation to States) Act” means the Goods and Services Tax (Compensation to States) Act. 2017; “goods and services tax practitioner” means any person who has been approved under section 48to act as such practitioner; “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 orany other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976, and the air space above its territory and territorial waters ‘Integrated Goods and Services Tax Act” means the Integrated Goods and Services Tax Act, 2017; “integrated tax” means the integrated goods and services tax levied under the Integrated Goods and Services Tax Act; “input” means any goods other than capital goods used or intended to be used by a supplier in the course or furtherance ofbusiness; “input service” means any service used or intended to be used by a supplier in the course or furtherance ofbusiness; “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 issuesa 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 ofthe said office; (62) (63) (64) (65) (66) (67) (63) (69) 10 “input tax” in relation to a registered person, means the central tax, State tax, integrated tax 01 Union territory tax charged on any supply ofgoods or services or both and includes— (a) the integrated goods and services tax charged on import ofgoods; (b) the tax payable under the provisionsofsubsections (3) and (4) of section 9; (c) the tax payable under the provisions of sub-section (3) and (4) of section 5 ofthe Integrated Goods and Services Tax Act; -or (d) the tax payable under the provisiens 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; “input tax credit’ means the credit ofinput tax; “intra-State supplyofgoods’ shall havethe meaning as assigned to it1n section 8 ofthe IntegratedGoods and Services Tax Act; “intra-State supply of services” shall have the meaning as assigned to it in section 8 ofthe Integrated Goods and Services Tax Act; “invoice” or “tax invoice” means the tax invoice referred to in section 31; “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; “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; “local authority” means— (a) a “Panchayat’ as defined in clause (d) ofarticle 243 ofthe Constitution; (b) ' a“Municipality"asdefinedinclause(e)ofarticle243P of the Constitution; (c) aMunicipalComnntteaaZillaParishad.aDistrictBoard. and any other authority legally entitled to, or entrusted by the Central Government or any State Goya‘nment with the control or management of a municipal or local fund; (ldm (70) mi (72) (d) . (e) (f) (g) 11 a Cantonment Board as defined in section 3 of the Cantonments Act, 2006; 'a Regional Council or a District Council constituted under the SixthSchedule to the Constitution; a Development Board censtituted under article 371 of the Constitution; or a RegionalCouncil constituted under article 371A ofthe Constitution; - “location ofthe recipient of's’ei'vices” means,- (a) (b) (C) «D where a supply is received at a place of business for which the registration has been obtained, the location of such place ofbusiness; 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 Incation ofsuch fixed establishment; where a supplyisreceivedatmorethan one establishment, whether the place of business or fixed establishment, the location of the“ establishment most directly concerned with the receipt ofthe supply; and in absence ofsuch places, the location of the usual place . ofresidence ofthe recipient; “location 'ofthe supplier ofservices” means,— (a) (b) , (C) (d) where a supply is made from a place of business for which the registration has been obtained, the location of such place ofbusiness; where a supplyis made from a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location ofsuch fixed establishment; ' ' » whereasupplyismadefrommorethanoneestablishment, whether the place ofbusiness or fixed establishment, the location of the establishment most directly concerned with the provisions ofthe supply; and in absence ofsuch places, the location ofthe usual ofresidence ofthe supplier; ‘ / “manufacture” means processing of raw material or inputs in any manner that results in emergence ofa new product having a distinct name, characterand use and theterm “manufacturer” shall be construed accordingly; ‘ S9 of 1988 (73) (74) 12 “market value” shall mm the full amount which a recipient of a supply is required to pay in order to obtain the goods or services or both of like kind and quality at or about the same time and at the same commercial level where the recipient and the supplier are not related; “mixed supply” means two or more individual supplies of taxable goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply. Illustration:- A supply of a package consisting ofcanned foods, sweets, chocolates, cakes, dry fruits, aerated drinks and fruit juices when items (75) (76) (77) (78) (79) (80) ' supplied for a single price is a mixed supply. Each of these can be supplied separately and is not dependent on any other. It shall not be a mixed supply ifthese items are supplied separately; “money? means the Indian legal tender or any foreign currency, cheque, promissory note, bill of exchange, letter of credit. draft, pay order, traveller cheque, money order, postal or electronic remittance or any other instrument recognized by the Reserve Bank of India when used as a 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; “motor vehicle” shall have the same meaning as assigned to it in clause (28) of section-Z ofthe Motor Vehicles Act, 1988; “nen-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; “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 or under the Union Territory Goods and Services Tax Act; “non-taxable territory” means the territory which is outside the taxable territory; “notification” means a notification published in the Oflicial Gazette and the expressions ‘notify‘ and 'notified’ shall be construed accordingly; of2013 21 of 1860 (81) 13"" “other territory”iddudesterritoriesother :than those comprising in a State andthese referred to msub-clauses (a) ' 32mm ofcianse(1149 (82) (83) {wwwn ~ 13-» 121., “output tax? in relationtoa taxable person, meansthe tax chargeable undeithis A 3;9n taxable supplyofgoods or services or both madeby .or by his agent but exdudes tax payablebyhim on reverse charge basis; 7, “outward supply” in relation to a taxable person, means supply ofgoods or services or both, whether by sale, transfer, barter, . exchange, iicenCe, rental lease or disposal 01- any other mode, made or agreedtbbe niade by such person in the course or furtherance ofbusiness; <84») (a) an individual; (b)aHinduundivided family titer a company; ”(d)“ afirm;~v (e) a Limited Liability Partnership; (f) an association of persons’31.- a body of indivxduals, whetherincorporatedornohpIndia61'outsideIndia; (g) anymention establishedhymfingr any CentralAct, State Act or Provincial Act or a Government company as defined'1n clause (45) ofsection 2 ofthe CompaniesAct, 9 , 2013; i ' 3 (h) anybody cnrporate incorporatedbyorunder the laws of a country outside India; (i) a ca-ogeratlvesociety registered underany law relating to cooperative societies; (j)gaiocal authority; . (k) Central Government or a StatenGovemment; (l) societyasdefined under the SocietiesRegistration Act, 1860; 2 t,g 9 3 (m)wt;and 5: v 'zzs'tz (n)everyartificial )undrcalpersen,mtfalhngwithin any of , the above; ' E (8533splaceofbusmessghpcludes— :~ :3 a , " 5111 (a) apIacefmm where.thetbusmessisordinarily carried on, a* andnneludes aWarehouse,«ago’down Orany other place .“ , ewwhéneta Mbte personstoreshis goods, shpplies or receives goods or services or both; or E z (86) (87) (88) (89) (90) . (91) (92)“ (és) 14 (b) a place where a taxable person maintains his books of . aécount; or (c)vaplacewhereataxablepersonisengagedinbusiness thmughanagenhbywhatevernamewlled; “place of supply’ means the place of Supply as referted to‘in ChapterVofflieIntegntedGoodsandServrcesTaxAct. ‘prescribed’ means prescribed by niles made undet this Act on the recomniendations ofthe Council; . 7 7 'pnnapal’ means a person on whose behalf an agent carries on the business of supply or receipt of goods or services or both; A ' _ V 3 “principal place of business” means the place ,of 1business specified as the principal place ofbusiness in the certificate of registration; ' “principal supply?” means the supplyofgoods or services which . Constitutes the predominant element of a composite supply and to which any other supply forming part ofthat composite supply is ancillary; t . , . “proper officer” in relation'to any function tobe performed under this Act, means the. Commissioner or the officer of the " State tax who isv‘assigne‘fi: that function by the‘Commissioner; “‘quarter” shall meana period Comprising three consecutive calendar months, ending on the last day of March, June, September and December ofa calendar year; . “recipient” ofsupply ofgoods or services or both, mms— -(a) where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration; (b) where no consideration ispayable forthe supplyofgoods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is "given or mad€'avaflablé: and ' (c) where no consideration is payable for the supply of a _ service, the person to whonfthe service is rendemd. and anyreference to a person to whom a supply is made shall be construed as a reference to the recipient ofthe supply and shall include an agent acting as Sfldlsm behalfof the recipient in relation to the goodssor seams 01' both ’ supplied; ' - - - _ 42 of 1956 15 (94) “registered person” means aperson who is registered under section 25 but does not include a person havinga Unique Identity Number. (95) “regulations” incans the regulations made by the Government 3 under this Act on the recommendations ofthe Council; (96) “removal” in relationto‘gdods, means— ’ (a) despatch ofthe g00ds for deIiVe-Iyby the supplier thereof or by any other person acting on behalfof’such supplier; or , (b) co11ection ofthe goods by the recipientthereofor by any , otherperson acting on behalf ofsuch recipient; (97) “return” means any return prescribed or otherwise required to be furnishedby '01- underthis Act orthe rulesmade thereunder; (98) “reverse charge? means the liabilityto pay tax by the recipient ofSupply ofgoods or services or both instead ofthe supplier of such goods or services or both under sub-section (3) or sub- section (4) ofsection 9,01‘ under sub-section (3) or s_ub--section (4) ofsection 5 ofthe Integrated Goods and Services Tax Act; (99) “Revisional Authority” means an authority appointed or 7 authoriSed under this Actfor revision of decision or orders referred to in section 108; (100) “Schedule” means a Schedu1e appendedsto this Act; (101)“securities” shall have the same meaning as assigned to it in clause (h) ofsection 2 ofthe Securities Contracts (Regulation) Am 1956; (102) “services” means anything other than goods; money and ' securities but includes activities relating to the use ofmoney or its conversion by cash or by any other mode, from one 1 form, currency or denomination, to another form, currencyor denomination for which a separate consideration is charged; (103) “State” means the State ofManiput; (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; 16 (106)“taifperiod”means the periodfor Whichthe return isfifiuired ‘ ‘ tobé‘finrmshed. 5 (107) “taxable person" means a person who‘is registered orliable to “ beregisteredtmdersectxonZZorsecnonM " \ (108) “taxable supply” means a snpply of goods or services orboth whichisleviable totaxundet-thisAct; Mg» .1 (109) “taxable temtory”means the territory to whichthe provisions ofthis Actapply: 7 cm (110) “telecommunication service”means service ofanydescription (includingéfe'étroiiicmail. voice mail, dataservices; audidtext services, video text serfrio‘es, radio pagingand cellulir mobile telephone services) which is made available to users by means of any transmissionor neceptionof sign. signals; writing, . ,- images and sounds crimefligenccofany natum‘. bywire, radio, visual or other electro-magnetic means; (11mm CentralGoodsmammaamepsthecemral' Goods and SemcesTaxAct.2017 11 ‘1 (112)“we: inStateor»“himinUnionterritoty ineans the aggregate value of 2111 taxable supplies (excluding the value ofinwptd supplsesonwhidltaxmpayablebyapersonon reverse Charge basis)andexempt suppliesmade withinaState or Union territory bya taxable person,exports of goods or services or both and inter-Stete supplies ofgoods or services or both rnade from the State or L5'nion territoryby the said taxable person but exeléaes centraLtax, State tax, Union territorytam": integtated taxand cess; ,4 e «51“. CL“ :_, (I 13) “nsuat place:of- residence? ineans— (a) in case of an individual, theplacewhere he ordinar:1y resrdes,3 “(13)::in:other cases;theplasgyherethepersonisincorporated orothemse legallyconstitnted; 17 (114) “Union territory” means _ (a) The Andaman and Nicobar Islands; (b) Lakshadweep; (c) Dadra and Nagsr Haveli; (d) Daman and Diu; (e) Chandigarh; and (0 Other territory; Explanation? For the purposes of this Act, each Of the territories specified in sub-clauses (a) to (f) shall be considered to be a separate Union territory. ' - ~ ~ ' « (115) “Union territory tax' means the Union territory goods and servicestaxleviedundertheUnionTerritoryGoodsand9 ServicesTaxAct; ' . _ (116) “Union Territory Goods and Services Tax Act” means the Union Territory Goods and SerVices Tax Act, 2017; 9 (117) “valid return” means a return furnished under sub-section (1) ofsection 39 on which self—assessed tax has been paid in full; (118) “voucher” means an instrument where there is an obligation to accept it as conSideration or part consideration,for a supply of goods or services and where the goods or services to be supplied or the identities oftheir potential suppliers are either indicated on the instrument itselfor in related documentation, including the terms andconditions ofuse ofsuch instrument; (119) “works contract? means a contract for building. constniction. fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovatiOn, alteration or commissioning of any 1111movab1e property wherein ttansfer of property in g00ds is involved in the execution ofsuch contract; ' 9 (120) words and expressions used and not defined in this Act but defined in the Integrated Goods and Services Tax Act, me Central Goods and Services Tax Act, the Union Territory Goods and Services Ta9x Act and the Godds and Services Tax (Compensation to States)‘Act shall have the same meanings as gssigned to them in those Acts. _ .