Gujarat GST Act, 2017
"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; (107) "taxable person" means a person who is registered or liable to be registered under section 22 or section 24; (108) "taxable supply" means a supply of goods or services or both which is leviable to tax under this Act; (109) "taxable territory" means the territory to which the provisions of this Act apply; (110) "telecommunication service" means service of any description (including electronic mail, voice mail, data services, audio text services, video text services, radio paging and cellular mobile telephone services) which is made available to users by means of any transmission or reception of signs, signals, writing, images and sounds or intelligence of any nature, by wire, radio, visual or other electromagnetic means; (111) "the Central Goods and Services Tax Act" means the Central Goods and Services Tax Act, 2017; (112) "turnover in State" 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) 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; (c) 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.