some Definitions of GST

“actionable claim” shall have the same meaning as assigned to it in section 3 of the

Transfer of Property Act, 1882;

(2) “address of delivery” means the address of the recipient of goods or services or both

indicated on the tax invoice issued by a registered person for delivery of such goods or

services or both;

(3) “address on record” means the address of the recipient as available in the records of

the supplier;

(4) “adjudicating authority” means any authority, appointed or authorised to pass any

order or decision under this Act, but does not include the Central Board of Excise and

Customs, the Revisional Authority, the Authority for Advance Ruling, the Appellate

Authority for Advance Ruling, the Appellate Authority and the Appellate Tribunal;

(5) “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;

(6) “aggregate turnover” means the aggregate value of all taxable supplies (excluding the

value of inward supplies on which tax is payable by a person on reverse charge basis),

exempt supplies, exports of goods or services or both and inter -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;