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The JAMMU AND KASHMIR GOODS AND SERVICES TAX ACT, 2017 Section 1

Title: Sub-clause (viii) substituted by S.O. 3466 (E) dated 05.10.2020. 2. Clause (18) omitted ibid. GOODS AND SERVICES TAX ACT, 2017 229 (i) the nature of the goods or services ; (ii) the nature of the production processes ; (iii) the type or class of customers for the goods or services ; (iv) the methods used to distribute the goods or supply of services ; and (v) the nature of regulatory environment (wherever applicable), including banking, insurance or public utilities ; (19) “capital goods” means goods, the value of which is capitalised in the books of accounts of the person claiming the input tax credit and which are used or intended to be used in the course or furtherance of business ; (20) “casual taxable person” means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in the taxable territory where he has no fixed 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 ; (22) “cess” shall have the same meaning as assigned to it in the Goods and Services Tax (Compensation to States) Act ; ( 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 (38 of 1949) ; (24) “Commissioner” means the Commissioner of State tax appointed under section 3 and includes the 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 No. 22 of 2017) ; (26) “common portal” means the common goods and services tax electronic portal referred to in section 146 ; 230 GOODS AND SERVICES TAX ACT, 2017 (27) “common working days” shall mean such days in succession which are not declared as gazetted holidays by the Central Government or the Government of Jammu and Kashmir ; (28) “company secretary” means a company secretary as defined in clause (c) of sub-section (1) of section 2 of the Company Secretaries Act, 1980 (56 of 1980) ; (29) “competent authority” means such authority as may be notified by the Government ; (30) “composite supply” means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply ; Illustration :––Where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is a principal supply

State: Jammu and Kashmir

Year: 2017

1988) ; (77) “non-resident taxable person” means any person who occasionally undertakes transactions involving supply of goods or services or both,

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The Tamil Nadu Gaming Act, 1930 Section 741

Title: Ss.5,6 : Occasional use of the place " Whether offence committed " 68 MLJ

State: Tamil Nadu

Year: 1930

741. Ss.5,6 : Occasional use of the place " Whether offence committed " 68

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Exemptions from Land Revenue (No.1) Act, 1863 Section 5

Title: Provisions in respect of amount of nazrana when it exceeds ten rupees

State: Maharashtra

Year: 1863

: Occasional nazrana :-Clause 1st .- When the amount of the annual

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The Pandharpur Temples Act, 1973 Section 2

Title: DEFINITIONS In this Act, unless the context requires otherwise,

State: Central

Year: 1973

the Committee (t) "occasional or naimittik services" means services rendered occasionally in "he Temples of God Vitthal and Goddess Rukmini specified

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Government of India Act, 1935 [Repealed] Schedule VI

Title: Sixth Schedule

State: Central

Year: 1935

or maintains a dwelling-house therein ready for occupation in which occasionally dwells. Qualifications dependent on taxation 2. Subject to the provisions

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Government of India Act, 1915-19 [Repealed] Repealing Act 1

Title: Government of India Act, 1935

State: Central

Year: 1915

THE GOVERNMENT OF INDIA ACT, 1935 [Act, No. 26 Geo. V., & 1 Edw. VIII, c. 2]1 [2nd August, 1935]...

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Karnataka Tax on Entry of Goods Act, 1979 Chapter I

Title: Preliminary

State: Karnataka

Year: 1979

on its entry into a local area and includes an occasional dealer. Explanation I.--An industrial, commercial or trading undertaking of theGovernment

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Karnataka Tax on Entry of Goods Act, 1979 Section 2

Title: Definitions

State: Karnataka

Year: 1979

on its entry into a local area and includes an occasional dealer. Explanation I.--An industrial, commercial or trading undertaking of theGovernment

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