(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 of any member of the family;
(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 of sub-clause (a), whether or not there is volume, frequency, continuity or regularity of such transaction;
(d) supply or acquisition of goods including capital goods and services in connection with commencement or closure of business;
(e) provision by a club, association, society, or any such body (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;
(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 engaged as public authorities;
Explanation.
(a) the nature of the goods or services;
(b) the nature 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;
(a) any payment made or to be made, whether in money or otherwise, 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;
(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:
(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;
(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,
(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 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;
(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 371A of the Constitution;
(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;
(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;
(b) where a supply is made from 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 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;
(a) an individual;
(b) a Hindu Undivided Family;
(c) a company;
(d) a firm;
(e) a Limited Liability Partnership;
(f) an association of persons or a body of individuals, whether incorporated or not, in India or outside India;
(g) any corporation established by or under any Central Act, State Act or Provincial Act or a Government company as defined in clause (45) of section 2 of the Companies Act, 2013;
(h) any body corporate incorporated by or under the laws of a country outside India;
(i) a cooperative society registered under any law relating to co-operative societies;
(j) a local authority;
(k) Central Government or a State Government;
(l) society as defined under the Societies Registration Act, 1860;
(m) trust; and
(n) every artificial juridical person, not falling within any of the above;
(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) a place where a taxable person is engaged in business through an agent, by whatever name called;
(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 is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the 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,
(a) despatch of the goods for delivery by the supplier thereof or by any other person acting on behalf of such supplier; or
(b) collection of the goods by the recipient thereof or by any other person acting on behalf of such recipient;
(a) in case of an individual, the place where he ordinarily resides;
(b) in other cases, the place where the person is incorporated or otherwise legally constituted;
(a) the Andaman and Nicobar Islands;
(b) Lakshadweep;
(c) Dadra and Nagar Haveli;
(d) Daman and Diu;
(e) Chandigarh; and
(f) other territory;
Explanation.
Chapter II
Administration
Section 2 • The Goa Goods and Services Tax Act, 2017
2. Definitions.
the-goa-goods-and-services-tax-act-2017-sec-2.json
•
Section 2
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"number": "2",
"title": "2. Definitions.",
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"content": "(a) by own labour, or\n(b) by the labour of family, or\n(c) by servants on wages payable in cash or kind or by hired labour under personal supervision or the personal supervision of any member of the family;\n(a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit;\n(b) any activity or transaction in connection with or incidental or ancillary to sub-clause (a);\n(c) any activity or transaction in the nature of sub-clause (a), whether or not there is volume, frequency, continuity or regularity of such transaction;\n(d) supply or acquisition of goods including capital goods and services in connection with commencement or closure of business;\n(e) provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members;\n(f) admission, for a consideration, of persons to any premises;\n(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;\n(h) services provided by a race club by way of totalisator or a licence to book maker in such club; and\n(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;\nExplanation.\n(a) the nature of the goods or services;\n(b) the nature of the production processes;\n(c) the type or class of customers for the goods or services;\n(d) the methods used to distribute the goods or supply of services; and\n(e) the nature of regulatory environment (wherever applicable), including banking, insurance, or public utilities;\n(a) any payment made or to be made, whether in money or otherwise, 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;\n(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:\n(i) the spouse and children of the person, and\n(ii) the parents, grand-parents, brothers and sisters of the person if they are wholly or mainly dependent on the said person;\n(a) the integrated goods and services tax charged on import of goods;\n(b) the tax payable under the provisions of sub-sections (3) and (4) of section 9;\n(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\n(d) the tax payable under the provisions of sub-sections (3) and (4) of section 9 of the Central Goods and Services Tax Act,\n(a) a \"Panchayat\" as defined in clause (d) of article 243 of the Constitution;\n(b) a \"Municipality\" as defined in clause\n(e) of article 243P of the Constitution;\n(c) a Municipal Committee, a Zilla Parishad, a District Board, 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;\n(d) a Cantonment Board as defined in section 3 of the Cantonments Act, 2006;\n(e) a Regional Council or a District Council constituted under the Sixth Schedule to the Constitution;\n(f) a Development Board constituted under article 371 of the Constitution; or\n(g) a Regional Council constituted under article 371A of the Constitution;\n(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;\n(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;\n(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\n(d) in absence of such places, the location of the usual place of residence of the recipient;\n(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;\n(b) where a supply is made from a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment;\n(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\n(d) in absence of such places, the location of the usual place of residence of the supplier;\n(a) an individual;\n(b) a Hindu Undivided Family;\n(c) a company;\n(d) a firm;\n(e) a Limited Liability Partnership;\n(f) an association of persons or a body of individuals, whether incorporated or not, in India or outside India;\n(g) any corporation established by or under any Central Act, State Act or Provincial Act or a Government company as defined in clause (45) of section 2 of the Companies Act, 2013;\n(h) any body corporate incorporated by or under the laws of a country outside India;\n(i) a cooperative society registered under any law relating to co-operative societies;\n(j) a local authority;\n(k) Central Government or a State Government;\n(l) society as defined under the Societies Registration Act, 1860;\n(m) trust; and\n(n) every artificial juridical person, not falling within any of the above;\n(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\n(b) a place where a taxable person maintains his books of account; or\n(c) a place where a taxable person is engaged in business through an agent, by whatever name called;\n(a) where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration;\n(b) where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available; and\n(c) where no consideration is payable for the supply of a service, the person to whom the service is rendered,\n(a) despatch of the goods for delivery by the supplier thereof or by any other person acting on behalf of such supplier; or\n(b) collection of the goods by the recipient thereof or by any other person acting on behalf of such recipient;\n(a) in case of an individual, the place where he ordinarily resides;\n(b) in other cases, the place where the person is incorporated or otherwise legally constituted;\n(a) the Andaman and Nicobar Islands;\n(b) Lakshadweep;\n(c) Dadra and Nagar Haveli;\n(d) Daman and Diu;\n(e) Chandigarh; and\n(f) other territory;\nExplanation.\nChapter II\nAdministration",
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