Table of Contents CGST Related Definition Chapter 1 - A Series Definition under GST Act and Rules 1.1 Actionable Claim 1.2 Address of Delivery 1.3 Address on Record 1.4 Adjudicating Authority 1.5 Agent 1.6 Aggregate Turnover 1.7 Agriculturist 1.8 Appellate Authority 1.9 Appellate Tribunal 1.10 Appointed Day 1.11 Assessment 1.12 Associated Enterprises 1.13 Audit 1.14 Authorised Bank 1.15 Authorised Representative Chapter 2 - B Series Definition under GST Act and Rules 2.1 Board 2.2 Business 2.3 Business Vertical Chapter 3 - C Series Definition under GST Act and Rules 3.1 Capital Goods 3.2 Casual Taxable Person 3.3 Central Tax 3.4 Cess 3.5 Chartered Accountant 3.6 Commissioner 3.7 Commissioner in the Board 3.8 Common Portal 3.9 Common Working Days 3.10 Company Secretary 3.11 Competent Authority 3.12 Composite Supply 3.13 Consideration 3.14 Continuous Supply of Goods 3.15 Continuous Supply of Services 3.16 Conveyance 3.17 Cost Accountant 3.18 Council 3.19 Credit Note Chapter 4 - D Series Definition under GST Act and Rules 4.1 Debit Note 4.2 Deemed Exports 4.3 Designated Authority 4.4 Document 4.5 Drawback Chapter 5 - E Series Definition under GST Act and Rules 5.1 Electronic Cash Ledger 5.2 Electronic Commerce 5.3 Electronic Commerce Operator 5.4 Electronic Credit Ledger 5.5 Exempt Supply 5.6 Existing Law Chapter 6 - F Series Definition under GST Act and Rules 6.1 Family 6.2 Fixed Establishment 6.3 Fund Chapter 7 – G Series Definition under GST Act and Rules 7.1 Goods 7.2 Government 7.3 Goods and Services Tax (Compensation to States) Act 7.4 Goods and Services Tax Practitioner Chapter 8 - I Series Definition under GST Act and Rules 8.1 India 8.2 Integrated Goods and Services Tax Act 8.3 Integrated Tax 8.4 Input 8.5 Input Service 8.6 Input Service Distributor 8.7 Input Tax 8.8 Input Tax Credit 8.9 Intra-State Supply of Goods 8.10 Intra-State Supply of Services 8.11 Invoice or Tax Invoice 8.12 Inward Supply Chapter 9 – J Series Definition under GST Act and Rules 9.1 Job Work Chapter 10 – L Series Definition under GST Act and Rules 10.1 Local Authority 10.2 Location of the Recipient of Services 10.3 Location of the Supplier of Services Chapter 11 – M Series Definition under GST Act and Rules 11.1 Manufacture 11.2 Market Value 11.3 Mixed Supply 11.4 Money 11.5 Motor Vehicle Chapter 12 – N Series Definition under GST Act and Rules 12.1 Non-Resident Taxable Person 12.2 Non-Taxable Supply 12.3 Non-Taxable Territory 12.4 Notification Chapter 13 – O Series Definition under GST Act and Rules 13.1 Other Territory 13.2 Output Tax 13.3 Outward Supply Chapter 14 – P Series Definition under GST Act and Rules 14.1 Person 14.2 Place of Business 14.3 Place of Supply 14.4 Prescribed 14.5 Principal 14.6 Principal Place of Business 14.