Scope and Application

The Act covers the entirety of India, except for Jammu and Kashmir at first but then extended to it through the CGST (Extension to Jammu and Kashmir) Act, 2017. The rollout permits a phased rollout of different provisions so that there can be a smooth shift to the new tax system.

Key Definitions

Business-Related Terms

“Business” in the Act includes:

• Trade, commerce, and professional services
• Incidental transactions
• Activities, irrespective of volume or frequency
• Supply of goods and services for business activities
• Services offered by associations and clubs

“Aggregate turnover” constitutes all taxable supplies, exempted supplies, exports, and interstate supplies for organizations with the same PAN, determined on a national basis (excluding different taxes and cesses).

Key Functions

“Agriculturist” includes individuals or Hindu Undivided Families who cultivate land with their own or family labour or hired labour supervised by them.

Administrative Framework

The Act establishes various authorities:

“Adjudicating authority” to pass orders (except the Central Board of Indirect Taxes and Customs and appellate authorities)
“Appellate Authority” and “Appellate Tribunal” to hold appellate hearings
Methods of evaluation, like self-assessment and best judgment evaluation
Audit practices for tax compliance

Legislative Development

The Act has developed through amendments like

• Renaming the Central Board to reflect its expanded role
• Incorporation of the National Appellate Authority for Advance Ruling
• Reforms to appellate structures

These changes summarise the government’s reactive approach to implementation challenges in making the GST architecture strong and resilient to India’s dynamic economy.

Download updated Act and Rules from link given below