Section 2 – GST – States – PRELIMINARY – Haryana Goods and Services Tax Act, 2017 – Act-Rules – Definitions. 2. In this Act, unless the context otherwise requires,- (1) actionable claim shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882 (Central Act 4 of 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 authorized to pass any order or decision under this Act, but does not include the Commissioner, 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, br
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hority means an authority appointed or authorized to hear appeals as referred to in section 107; (9) Appellate Tribunal means the Goods and Services Tax Appellate Tribunal referred to in section 109; (10) appointed day means the date on which the provisions of this Act shall come into force; (11) assessment means determination of tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assessment and best judgement assessment; (12) associated enterprises shall have the same meaning as assigned to it in section 92A of the Income Tax Act, 1961 (Central Act 43 of 1961); (13) audit means the examination of records, returns and other documents maintained or furnished by the registered person under this Act or the rules made thereunder 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 w
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ith 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 any 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; (18) business vertical means a distinguishable component of an enterprise that is engaged in the supply of individual goods or services or a group of related goods or services which is subject to risks and returns that are different from those of the other business verticals.
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ixed place of business; (21) central tax means the central goods and services tax levied under section 9 of the Central Goods and Services Tax Act, 2017 (Central Act 12 of 2017); (22) cess shall have the same meaning as assigned to it in the Goods and Services Tax (Compensation to States) Act, 2017 (Central Act 15 of 2017); (23) chartered accountant means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (Central Act 38 of 1949); (24) Commissioner means the Commissioner of State tax appointed under section 3 and includes the Principal Commissioner or Chief Commissioner of State tax appointed under section 3; (25) Commissioner in the Board means the Commissioner referred to in section 168 of the Central Goods and Services Tax Act, 2017 (Central Act 12 of 2017); (26) common portal means the common goods and services tax electronic portal referred to in section 146; (27) common working d
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ices or both includes- (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: Provided that a deposit given in respect of the supply of goods or services or both shall not be considered as payment made for such supply unless the supplier applies such deposit as consideration for the said supply; (32) continuous supply of goods means a supply of goods which is provided, or agreed to be provided, continuously or on recurrent basis, under a contra
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credit note means a document issued by a registered person under sub-section (1) of section 34; (38) debit note means a document issued by a registered person under sub-section (3) of section 34; (39) deemed exports means such supplies of goods as may be notified under section 147; (40) designated authority means such authority as may be notified by the Commissioner; (41) document includes written or printed record of any sort and electronic record as defined in clause (t) of section 2 of the Information Technology Act, 2000 (Central Act 21 of 2000); (42) drawback 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 of such goods; (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 bot
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ildren 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 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 the State of Haryana; (54) Goods and Services Tax (Compensation to States) Act means the Goods and Services Tax (Compensation to States) Act, 2017 (Central Act 15 of
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ss; (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 received tax invoices issued under section 31 towards the receipt of input services and issued 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 Territorial Tax charged on any supply of goods or services or both made to him and includes- (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 u
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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 (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 Zila 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 (Central Act 41 of 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
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her 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 placed, the location of the usual place of residence of the supplier; (72) manufacture means processing of raw material or inputs in any manner that results in emergence of a new product having a distinct name, character and use and the term manufacturer shall be construed accordingly; (73) market value shall mean 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; (74) mixed supply me
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is held for its numismatic value; (76) motor vehicle shall have the same meaning as assigned to it in clause (28) of section 2 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988); (77) non-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; (78) 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, 2017 (Central Act 13 of 2017); (79) non-taxable territory means the territory which is outside the taxable territory; (80) notification means a notification published in the Official Gazette and the expressions notify and notified shall be construed accordingly; (81) other territory includes territories other than those comprising in a State and those referre
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Companies Act, 2013 (Central Act 18 of 2013); (h) any body corporate incorporated by or under the laws of a country outside India; (i) a co-operative 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 (Central Act 21 of 1860); (m) trust; and (n) every artificial juridical person, not falling within any of the above; (85) place of business includes- (a) a place from where the business is ordinarily carried on, and includes a warehouse, a godwon 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; (86) place of supply means the place of supply as refer
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ch, June, September and December of a calendar year; (93) recipient of supply of goods or services or both, means- (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, and any reference to a person to whom a supply is made s hall be construed as a reference to the recipient of the supply and shall include an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied; (94) registered person means a person who is registered under section 25 but does not include a person having a Unique Identity Number; (95) regulations means the
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n section 108; (100) Schedule means a Schedule appended to this Act; (101) securities shall have the same meaning as assigned to it in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956 (Central Act 42 of 1956); (102) Services means anything other than goods, money and securities but includes activities relating to the use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged; (103) State means the State of Haryana; (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; (106) tax period means the period for which the return is required to be furnished;
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h tax is payable by a person on reverse charge basis) and exempt supplies made within a State by a taxable person, exports of goods or services or both and inter-State supplies of goods or services or both made from the State by the said taxable person but excludes Central Tax, State Tax, Union Territory Tax, Integrated Tax and cess; (113) usual place of residence means- (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; (114) Union territory means the territory of,- (a) the Andaman and Nicobar Islands; (b) Lakshadweep; (c) Dadra and Nagar Haveli; (d) Daman and Diu; (e) Chandigarh; and (f) 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
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