The Telangana Goods and Services Tax Act, 2017.

THE TELANGANA GOODS AND SERVICES TAX
ACT, 2017.
ACT NO. 23 OF 2017.
(UPDATED UPTO AMENDMENT ACT NO.7 OF 2025)
THE TELANGANA GOODS AND SERVICES TAX ACT, 2017.
(ACT NO. 23 OF 2017.)
INDEX
Section
No. Contents
CHAPTER - I.
PRELIMINARY.
1. Short title, extent and commencement.
2. Definitions.
CHAPTER - II.
ADMINISTRATION.
3. Officers under this Act.
4. Appointment of officers.
5. Powers of officers.
6. Authorisation of officers of central tax as proper
officer in certain circumstances.
CHAPTER - III.
LEVY AND COLLECTION OF TAX.
7. Scope of supply.
8. Tax liability on composite and mixed supplies.
9. Levy and Collection.
10. Composition levy.
11. Power to grant exemption from tax.
CHAPTER - IV.
TIME AND VALUE OF SUPPLY.
12. Time of supply of goods.
13. Time of supply of services.
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14. Change in rate of tax in respect of supply of goods
or services.
15. Value of taxable supply.
CHAPTER - V.
INPUT TAX CREDIT.
16. Eligibility and conditions for taking input tax credit.
17. Apportionment of credit and blocked credits.
18. Availability ofcredit in special circumstances.
19. T a k i n g i n p u t t a x c r e d i t i n r e s pect of inputs sent for
job work.
20. Manner of distribution of credit by Input Service
Distributor.
21. Manner of recovery of credit distributed in excess.
CHAPTER - VI.
REGISTRATION.
22. Persons liable for registration.
23. Persons not liable for registration.
24. Compulsory registration in certain cases.
25. Procedure for Registration.
26. Deemed Registration.
27. Special provisions relating to casual taxable person
and non-resident taxable person.
28. Amendment of registration.
29. Cancellationor suspensionof registration.
30. Revocation of cancellation of registration.
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CHAPTER - VII.
TAX INVOICE, CREDIT AND DEBIT NOTES.
31. Tax invoice.
31A. Facility of digital payment to recipient.
32. Prohibition of unauthorised collection of tax.
33. A m o u n t o f t a x t o b e i n d i c a t e d i n t a x i n v o i c e a n d
other documents.
34. Credit and debit notes.
CHAPTER - VIII.
ACCOUNTS AND RECORDS.
35. Accounts andother records.
36. Period of retention of accounts.
CHAPTER - IX.
RETURNS.
37. Furnishing details of outward supplies.
38. Furnishing details of inward supplies.
39. Furnishing of returns.
40. First Return.
41. Availment of input tax credit.
42. Omitted.
43. Omitted.
43A. Omitted.
44. Annual Return.
45. Final return.
46. Notice to return defaulters.
47. Levy of late fee.
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48. Goods and services tax practitioners.
CHAPTER - X.
PAYMENT OF TAX.
49. Payment of tax, interest, penalty and otheramounts.
49A. U t i l i s a t i o n o f i n p u t t a x c r e d i t s u b j e c t t o c e r t a i n
conditions.
49B. Order of utilisation of input tax credit.
50. Interest on delayed payment of tax.
51. Tax deduction at source.
52. Collection of tax at source.
53. Transfer of inputtax credit.
53A. Transfer of certain amounts.
CHAPTER - XI.
REFUNDS.
54. Refund of tax.
55. Refund in certain cases.
56. Interest on delayed refunds.
57. Consumer Welfare Fund.
58. Utilisation of Fund.
CHAPTER - XII.
ASSESSMENT.
59. Self Assessment.
60. Provisional Assessment.
61. Scrutiny of returns.
62. Assessment of non-filers of returns.
63. Assessment of unregistered persons.
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64. Summary assessment in certain special cases.
CHAPTER - XIII.
AUDIT.
65. Audit by tax authorities.
66. Special audit.
CHAPTER - XIV.
INSPECTION, SEARCH, SEIZURE AND ARREST.
67. Power of inspection, search and seizure.
68. Inspection of goods in movement.
69. Power to arrest.
70. Power to summon persons to give evidence and
produce documents.
71. Access to business premises.
72. Officers to assist proper officers.
CHAPTER - XV.
DEMANDS AND RECOVERY.
73. Determination of tax not paid or short paid or
erroneously refunded or input tax credit wrongly
availed or utilised for any reason other than fraud or
any wilful misstatement or suppression of facts.
74. Determination of tax not paid or short paid or
erroneously refunded or input tax credit wrongly
a v a i l e d o r u t i l i s e d b y r e a s o n o f f r a u d o r a n y w i l f u l
misstatement or suppression of facts.
75. General Provisions relating to determination of tax.
76. Tax collected but not paid to Government.
77. T a x w r o n g f u l l y c o l l e c t e d a n d p a i d t o C e n t r a l
Government or State Government.
6 [Act No.23 of 2017]
78. Initiation of recovery proceedings.
79. Recovery of tax.
80. Payment of taxand other amount in instalments.
81. Transfer of property to be void in certain cases.
82. Tax to be first charge on property.
83. Provisional attachment to protect revenue in certain
cases.
84. Continuation and validation of certain recovery
proceedings.
CHAPTER - XVI.
LIABILITY TO PAY IN CERTAIN CASES.
85. Liability in case of transfer of business.
86. Liability of agent and principal.
87. L i a b i l i t y i n c a s e o f a m a l g a m a t i o n o r m e r g e r o f
companies.
88. Liability in case ofcompany in liquidation.
89. Liability of directors of private company.
90. Liability of partners of firm to pay tax.
91. Liability of guardians, trustees etc.
92. Liability of Court of Wards etc.
93. Special provisions regarding liability to pay tax,
interest or penalty in certain cases.
94. Liability in other cases.
CHAPTER - XVII.
ADVANCE RULING.
95. Definitions.
96. Constitution of Authority for advance ruling.
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97. Application for advance ruling.
98. Procedure on receipt of application.
99. Constitution of Appellate Authority for Advance
Ruling.
100. Appeal to the Appellate Authority.
101. Orders of Appellate Authority.
101A. Constitution of National Appellate Authority for
Advance Ruling.
101B. Appeal to National Appellate Authority.
101C. Order of National Appellate Authority.
102. Rectification of advance ruling.
103. Applicability of advance ruling.
104. Advance ruling to be void in certain circumstances.
105. Powers of Authority, Appellate Authority and National
Appellate Authority.
106. P r o c e d u r e o f A u t h o r i t y , A p p e l l a t e A u t h o r i t y a n d
National Appellate Authority.
CHAPTER - XVIII.
APPEALS AND REVISION.
107. Appeals to Appellate Authority.
108. Powers of Revisional Authority.
109. Appellate Tribunal.
110. President and Members of Appellate Tribunal, their
qualification, appointment, conditions of services,
etc.
111. Procedure before Appellate Tribunal.
112. Appeals to Appellate Tribunal.
113. Orders of Appellate Tribunal.
8 [Act No.23 of 2017]
114. Financial and administrative powers of State
President.
115. Interest on refund of amount paid for admission of
appeal.
116. Appearance by authorised representative.
117. Appeal to High Court.
118. Appeal to Supreme Court.
119. Sums due to be paid notwithstanding appeal etc.
120. Appeal not to be filed in certain cases.
121. Non appealable decisions and orders.
CHAPTER - XIX.
OFFENCES AND PENALTIES.
122. Penalty for certain offences.
123. Penalty for failure to furnish information return.
124. Fine for failure to furnishstatistics.
125. General penalty.
126. General disciplines related to penalty.
127. Power to impose penalty in certain cases.
128. Power to waive penalty or fee or both.
128A. W a i v e r o f i n t e r e s t o r p e n a l t y o r b o t h r e l a t i n g t o
demands raised under section 73, for certain tax
periods.
129. D e t e n t i o n , s e i z u r e a n d r e l e a s e o f g o o d s a n d
conveyances in transit.
130. Confiscation of goods or conveyances and levy of
penalty.
131. Confiscation or penalty not to interfere with other
punishment.
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132. Punishment for certain offences.
133. Liability of officers and certain other persons.
134. Congizance of offences.
135. Presumption of culpable mental state.
136. Relevancy of statements under certain
circumstances.
137. Offences by Companies.
138. Compounding of offences.
CHAPTER - XX.
TRANSITIONAL PROVISIONS.
139. Migration of existing taxpayers.
140. Transitional arrangements for input tax credit.
141. Transitional provisions relating to job work.
142. Miscellaneous transitional provisions.
CHAPTER - XXI.
MISCELLANEOUS PROVISIONS.
143. Job work procedure.
144. Presumption as to documents in certain cases.
145. Admissibility of micro films, facsimile copies of
d o c u m e n t s a n d c o m p u t e r p r i n t o u t s a s d o c u m e n t s
and as evidence.
146. Common portal.
147. Deemed exports.
148. Special Procedure for certain processes.
149. Goods and services tax compliance rating.
150. Obligation to furnish information return.
151. Power to call for information.
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152. Bar on disclosure of information required under
section 151.
153. Taking assistance from an expert.
154. Power to take samples.
155. Burden of proof.
156. Persons deemed to be public servants.
157. Protection of action taken under this Act.
158. Disclosure of information by a publicservant.
158A. Consent based sharing of information furnished by
taxable person.
159. Publication of information respecting persons in
certain cases.
160. Assessment proceedings, etc., not to be invalid on
certain grounds.
161. Rectification of errorsapparent from record.
162. Bar on jurisdiction of civil courts.
163. Levy of fee.
164. Power of Government to make rules.
165. Power to make regulations.
166. Laying of rules, regulations and notifications.
167. Delegation of powers.
168. Power toissue instructions or directions.
168A. Power of Government to extend time limit in special
circumstances.
169. Service of notice in certain circumstances.
170. Rounding off of tax, etc.
171. Anti-profiteering measure.
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172. Removal of difficulties.
173. Amendment of certain Acts.
174. Repeal and saving.
SCHEDULE- I.
SCHEDULE- II.
SCHEDULE- III.
THE TELANGANA GOODS AND SERVICES TAX ACT, 2017.
ACT NO. 23 OF 2017.*
[27th March, 2017]
AN ACT TO MAKE A PROVISION FOR LEVY AND
 COLLECTION OF TAX ON INTRA-STATE SUPPLY OF
 GOODS OR SERVICES OR BOTH BY THE STATE OF
 TELANGANA.
 B e i t e n a c t e d b y t h e L e g i s l a t u r e o f t h e S t a t e o f
Telangana in the Sixty-eighth Year of the Republic of India
as follows:-
CHAPTER - I.
PRELIMINARY.
1 . ( 1 ) T h i s A c t m a y b e c a l l e d t h e T e l a n g a n a G o o d s a n d
Services Tax Act, 2017.
 (2) It extends to the whole of the Telangana State.
 (3) It shall come into force on such date as the State
Government may, by notification in the Official Gazette,
appoint:
 Provided that different dates may be appointed for
different provisions of this Act and any reference in any such
p r o v i s i o n s t o t h e c o m m e n c e m e n t o f t h i s A c t s h a l l b e
c o n s t r u e d a s a r e f e r e n c e t o t h e c o m i n g i n t o f o r c e o f t h a t
provision.
* Received the assent of the Governor on the 25th May, 2017.
Short title, extent
and
commencement.
2 [Act No.23 of 2017]
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;
 (2) “address of delivery”  m e a n s t h e a d d r e s s o f t h e
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”  m e a n s t h e a d d r e s s o f t h e
recipient as available in the records of the supplier;
 (4) “adjudicating authority”  means any authority,
appointed or authorised 1[xxx] to pass any order or decision
under this Act, but does not include the Commissioner,
Revisional Authority, the Authority for Advance Ruling, the
Appellate Authority for Advance Ruling, 2[the National
Appellate Authority for Advance Ruling,] 3[the Appellate
Authority, the Appellate Tribunal and the Authority referred
to in sub-section (2) of section 171;]
 (5) “agent”  means a person, including a factor, broker,
commission agent, arhatia, del credere agent, an auctioneer
o r a n y o t h e r m e r c a n t i l e a g e n t , b y w h a t e v e r n a m e c a l l e d ,
who carries on the business of supply or receipt of goods or
services or both on behalf of another;
 (6) “aggregate turnover”  means the aggregate value of
all taxable supplies (excluding the value of inward supplies
o n w h i c h t a x i s p a y a b l e b y a p e r s o n o n r e v e r s e c h a r g e
basis), exempt supplies, exports of goods or services or
1 . T h e w o r d “ c o m p e t e n t ” i s o m i t t e d b y A c t N o . 3 o f 2 0 1 9
w.e.f.01.07.2017.
2. Inserted by Act No.3 of 2020.
3. Substituted by Act No.3 of 2019.
Definitions.
4 of 1882.
[Act No.23 of 2017] 3
both and inter-State supplies of persons having the same
P e r m a n e n t A c c o u n t N u m b e r , t o b e c o m p u t e d o n a l l I n d i a
basis but excludes central tax, State tax, Union territory tax,
integrated tax and cess;
 (7) “agriculturist”  means an individual or a Hindu
Undivided Family who undertakes cultivation of land–
  (a) by own labour, or
  (b) by the labour of family, or
  (c) by servants on wages payable in cash or kind or
by hired labour under personal supervision or the personal
supervision of any member of the family;
 (8) “Appellate Authority”  me an s an au th ority appoin te d
or authorised to hear appeals and referred to in section 107;
 (9) “Appellate Tribunal”  means the Goods and Services
Tax Appellate Tribunal constituted under section 109;
 (10) “appointed day”  m e a n s t h e d a t e o n w h i c h t h e
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;
 (13) “audit”  means the examination of records, returns
a n d o t h e r d o c u m e n t s m a i n t a i n e d o r f u r n i s h e d b y t h e
registered person under this Act or the rules made
43 of 1961.
4 [Act No.23 of 2017]
thereunder or under any other law for the time being in force
t o v e r i f y t h e c o r r e c t n e s s o f t u r n o v e r d e c l a r e d , t a x e s p a i d ,
refund claimed and input tax credit availed, and to assess
his compliance with the provisions of this Act or the rules
made thereunder;
 (14) “authorised bank”  shall mean a bank or a branch of
a bank authorised by the Central Government to collect the
tax or any other amount payable under this Act;
 (15) “authorised representative”  m e a n s t h e
representative as referred to under section 116;
 (16) “Board”  means the Central Board of Excise and
Customs constituted under the Central Boards of Revenue
Act, 1963;
 (17) “business”  includes––
  (a) any trade, commerce, manufacture, profession,
vocation, adventure, wager or any other similar activity,
whether or not it is for a pecuniary benefit;
  (b) any activity or transaction in connection with or
incidental or ancillary to sub-clause (a);
  ( c ) a n y a c t i v i t y o r t r a n s a c t i o n i n t h e n a t u r e o f s u b -
c l a u s e ( a ) , w h e t h e r o r n o t t h e r e i s v o l u m e , f r e q u e n c y ,
continuity or regularity of such transaction;
  (d) supply or acquisition of goods including capital
goods and services in connection with commencement or
closure of business;
  ( e ) p r o v i s i o n b y a c l u b , a s s o c i a t i o n , s o c i e t y , o r a n y
such body (for a subscription or any other consideration) of
the facilities or benefits to its members;
54 of 1963.
[Act No.23 of 2017] 5
  (f) admission, for a consideration, of persons to any
premises;
  (g) services supplied by a person as the holder of an
o f f i c e w h i c h h a s b e e n a c c e p t e d b y h i m i n t h e c o u r s e o r
furtherance of his trade, profession or vocation;
4[(h) activities of a race club including by way of
t o t a l i s a t o r o r a l i c e n s e t o b o o k m a k e r o r a c t i v i t i e s o f a
licensed 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;
5[(18) [xxx]]
 (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
b u s i n e s s , w h e t h e r a s p r i n c i p a l , a g e n t o r i n a n y o t h e r
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, 2017;
4. Clause (h) substituted by Act No.3 of 2019.
5. Clause (18) omitted by Act No.3 of 2019.
6 [Act No.23 of 2017]
 (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
a c c o u n t a n t a s d e f i n e d i n c l a u s e ( b ) o f s u b - s e c t i o n ( 1 ) o f
section 2 of the Chartered Accountants Act, 1949;
 (24) “Commissioner”  means the Commissioner of State
tax appointed under section 3;
 (25) “Commissioner in the Board”  means the
C o m m i s s i o n e r r e f e r r e d t o i n s e c t i o n 1 6 8 o f t h e C e n t r a l
Goods and Services Tax Act;
 (26) “common portal”  means the common goods and
services tax electronic portal referred to in section 146;
 (27) “common working days”  sh al l me an suc h day s in
succession which are not declared as gazetted holidays by
the Central Government or the Government of Telangana;
 (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;
 (29) “competent authority”  means such authority as may
be notified by the Government;
 (30) “composite supply”  m e a n s a s u p p l y m a d e b y 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;
38 of 1949.
56 of 1980.
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Illustration:- Where goods are packed and transported
w i t h i n s u r a n c e , t h e s u p p l y o f g o o d s , p a c k i n g m a t e r i a l s ,
transport and insurance is a composite supply and supply
of goods is a principal supply.
 (31) “consideration”  in relation to the supply of goods or
services or both includes––
  ( a ) a n y p a y m e n t m a d e o r t o b e m a d e , w h e t h e r i n
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
in c lu de an y su bsidy give n by th e Ce ntral Gove rn me n t or a
State Government;
  (b) the monetary value of any act or forbearance, in
r e s p e c t o f , i n r e s p o n s e t o , o r f o r t h e i n d u c e m e n t o f , t h e
supply of goods or services or both, whether by the
r e c i p i e n t o r by an y o th e r p e r s o n b u t sh a l l n o t i n c l u d e a n y
s u b s i d y g i v e n b y t h e C e n t r a l G o v e r n m e n t o r a S t a t e
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”  m e a n s a s u p p l y o f
goods which is provided, or agreed to be provided,
continuously or on recurrent basis, under a contract,
whether or not by means of a wire, cable, pipeline or other
conduit, and for which the supplier invoices the recipient on
a r e g u l a r o r p e r i o d i c b a s i s a n d i n c l u d e s s u p p l y o f s u c h
goods as the Government may, subject to such conditions,
as it may, by notification, specify;
8 [Act No.23 of 2017]
 (33) “continuous supply of services”  means a supply of
services which is provided, or agreed to be provided,
continuously or on recurrent basis, under a contract, for a
period exceeding three months with periodic payment
o b l i g a t i o n s a n d i n c l u d e s s u p p l y o f s u c h s e r v i c e s a s t h e
Government may, subject to such conditions, as it may, by
notification, specify;
 (34) “conveyance”  includes a vessel, an aircraft and a
vehicle;
 (35) “cost accountant”  m e a n s a c o s t a c c o u n t a n t a s
defined in 6[clause (b)] of sub-section (1) of section 2 of the
Cost and Works Accountants Act, 1959;
 (36) “Council”  m e a n s t h e G o o d s a n d S e r v i c e s T a x
Council established under article 279A of the Constitution;
 (37) “credit note”  m e a n s a d o c u m e n t i s s u e d b y a
registered person under sub-section (1) of section 34;
 (38) “debit note”  m e a n s a d o c u m e n t i s s u e d b y 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”  i n c l u d e s w r i t t e n o r p r i n t e d r e c o r d o f
any sort and electronic record as defined in 7[ c l a u s e ( t ) o f
section 2 of the Information Technology Act, 2000;]
6. Clause (c) substituted by Act No.3 of 2019.
7. Substituted by Act No.3 of 2019 w.e.f.01.07.2017.
23 of 1959.
21 of 2000.
[Act No.23 of 2017] 9
 (42) “drawback”  in relation to any goods manufactured
in India and exported, means the rebate of duty, tax or cess
c h a r g e a b l e o n a n y i m p o r t e d i n p u t s o r o n a n y d o m e s t i c
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 both, including digital products over digital or
electronic network;
 (45) “electronic commerce operator”  means any person
who owns, operates or manages digital or electronic facility
or platform for electronic commerce;
 (46) “electronic credit ledger”  means the electronic
credit ledger referred to in sub-section (2) of section 49;
 (47) “exempt supply”  m e a n s s u p p l y o f a n y g o o d s o r
services or both which attracts nil rate of tax or 8[which may
be wholly exempt from tax] under section 11, or under
section 6 of the Integrated Goods and Services Tax Act, and
includes non-taxable supply;
 (48) “existing law”  m e a n s a n y l a w , n o t i f i c a t i o n , o r d e r ,
rule or regulation relating to levy and collection of duty or
tax on goods or services or both passed or made before the
c o m m e n c e m e n t o f t h i s A c t b y t h e L e g i s l a t u r e o r a n y
authority or person having the power to make such law,
notification, order, rule or regulation;
8. Substituted by Act No.3 of 2019 w.e.f.01.07.2017.
10 [Act No.23 of 2017]
 (49) “family”  means,-
  (i) the spouse and children 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
s u f f i c i e n t d e g r e e o f p e r m a n e n c e a n d s u i t a b l e s t r u c t u r e i n
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
f o r m i n g p a r t o f t h e l a n d w h i c h a r e a g r e e d t o b e s e v e r e d
before supply or under a contract of supply;
 (53) “Government”  m e a n s t h e G o v e r n m e n t o f
Telangana;
 (54) “Goods and Services Tax (Compensation to States)
Act”  means the Goods and Services Tax (Compensation to
States) Act, 2017;
 (55) “goods and services tax practitioner”  means any
person who has been approved under section 48 to act as
such practitioner;
 (56) “India”  means the territory of India as referred to in
article 1 of the Constitution, its territorial waters, seabed and
sub-soil underlying such waters, continental shelf, exclusive
[Act No.23 of 2017] 11
economic zone or any other maritime zone as referred to in
the Territorial Waters, Continental Shelf, Exclusive Economic
Zone and other Maritime Zones Act, 1976, and the air space
above its territory and territorial waters;
 (57) “Integrated Goods and Services Tax Act”  means
the Integrated Goods and Services Tax Act, 2017;
 (58) “integrated tax”  m e a n s t h e i n t e g r a t e d g o o d s a n d
services tax levied under the Integrated Goods and Services
Tax Act;
 (59) “input”  means any goods other than capital goods
used or intended to be used by a supplier in the course or
furtherance of business;
 (60) “input service”  means any service used or intended
t o b e u s e d b y a s u p p l i e r i n t h e c o u r s e o r f u r t h e r a n c e o f
business;
 (61) “Input Service Distributor”  means an office of the
supplier of goods or services or both which receives tax
invoices issued under section 31 towards the receipt of
input services and issues 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 territory tax
charged on any supply of goods or services or both and
includes –
  (a) the integrated goods and services tax charged on
import of goods;
80 of 1976.
12 [Act No.23 of 2017]
  ( b ) t h e t a x p a y a b l e u n d e r t h e p r o v i s i o n s o f s u b -
sections (3) and (4) of section 9;
  (c) the tax payable under the provisions of sub-
section (3) and (4) of section 5 of the Integrated Goods and
Services Tax Act; or
  (d) the tax payable under the provisions of the
Central Goods and Services Tax Act,
b u t d o e s n o t i n c l u d e t h e t a x p a i d u n d e r t h e c o m p o s i t i o n
levy;
 (63) “input tax credit”  means the credit of input tax;
 (64) “intra-State supply of goods”  shall have the
meaning as assigned to it in section 8 of the Integrated
Goods and Services Tax Act;
 (65) “intra-State supply of services”  shall have the
meaning as assigned to it in section 8 of the Integrated
Goods and Services Tax Act;
 (66) “invoice”  or “tax invoice”  means the tax invoice
referred to in section 31;
 (67) “inward supply”  in relation to a person, shall mean
receipt of goods or services or both whether by purchase,
acquisition or any other means, with or without
consideration;
 (68) “job work”  means any treatment or process
u n d e r t a k e n b y a p e r s o n o n g o o d s b e l o n g i n g t o a n o t h e r
registered person and the expression “job worker” shall be
construed accordingly;
[Act No.23 of 2017] 13
 (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 Zilla Parishad, a District
Board, and any other authority legally entitled to, or
e n t r u s t e d b y t h e C e n t r a l G o v e r n m e n t o r a n y S t a t e
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;
  (e) a Regional Council or a District Council
constituted under the Sixth Schedule to the Constitution;
  (f) a Development Board constituted under article 3719[and article 371J] of the Constitution; or
  (g) a Regional Council constituted under article 371A
of the Constitution;
 (70) “location of the recipient of services”  means,-
  (a) where a supply is received at a place of business
for which the registration has been obtained, the location of
such place of business;
  (b) where a supply is received at a place other than
the place of business for which registration has been
9. Inserted by Act No.3 of 2019.
41 of 2006.
14 [Act No.23 of 2017]
obtained (a fixed establishment elsewhere), the location of
such fixed establishment;
  (c) where a supply is received at more than one
e s t a b l i s h m e n t , w h e t h e r t h e p l a c e o f b u s i n e s s o r f i x e d
establishment, the location of the establishment most
directly concerned with the receipt of the supply; and
  ( d ) i n a b s e n c e o f s u c h p l a c e s , t h e l o c a t i o n o f t h e
usual place of residence of the recipient;
 (71) “location of the supplier of services”  means,-
  (a) where a supply is made from a place of business
for which the registration has been obtained, the location of
such place of business;
  (b) w h e re a su ppl y is made from a pl ac e oth e r th an
the place of business for which registration has been
obtained (a fixed establishment elsewhere), the location of
such fixed establishment;
  ( c ) w h e r e a s u p p l y i s m a d e f r o m m o r e t h a n o n e
e s t a b l i s h m e n t , w h e t h e r t h e p l a c e o f b u s i n e s s o r f i x e d
establishment, the location of the establishment most
directly concerned with the provisions of the supply; and
  ( d ) i n a b s e n c e o f s u c h p l a c e s , t h e l o c a t i o n o f t h e
usual place of residence of the supplier;
 (72) “manufacture”  means processing of raw material or
i n p u t s i n a n y m a n n e r t h a t r e s u l t s i n e m e r g e n c e o f a n e w
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
[Act No.23 of 2017] 15
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”  means 10[two or more individual
supplies of goods or services], or any combination thereof,
made in conjunction with each other by a taxable person for
a single price where such supply does not constitute a
composite supply.
Illustration:- A supply of a package consisting of canned
foods, sweets, chocolates, cakes, dry fruits, aerated drinks
and fruit juices when supplied for a single price is a mixed
supply. Each of these items can be supplied separately and
i s n o t d e p e n d e n t o n a n y o t h e r . I t s h a l l n o t b e a m i x e d
supply if these items are supplied separately;
 (75) “money”  m e a n s t h e I n d i a n l e g a l t e n d e r o r a n y
foreign currency, cheque, promissory note, bill of exchange,
letter of credit, draft, pay order, traveller cheque, money
order, postal or electronic remittance or any other
i n s t r u m e n t r e c o g n i ze d b y th e R e s e r v e B a n k o f In d i a w h e n
used as a consideration to settle an obligation or exchange
with Indian legal tender of another denomination but shall
not include any currency that 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;
 (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
10. Substituted by Act No.3 of 2019 w.e.f.01.07.2017.
59 of 1988.
16 [Act No.23 of 2017]
o r i n a n y o t h e r c a p a c i t y , b u t w h o h a s n o f i x e d p l a c e o f
business or residence in India;
 (78) “non-taxable supply”  me an s a su ppl y of goods or
services or both which is not leviable to tax under this Act or
under the Integrated Goods and Services Tax Act or under
the Union Territory Goods and Services Tax Act;
 (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 referred to in sub-clauses
(a) to (e) of clause (114);
 (82) “output tax”  in relation to a taxable person, means
t h e t a x c h a r g e a b l e u n d e r t h i s A c t o n t a x a b l e s u p p l y o f
goods or services or both made by him or by his agent but
excludes tax payable by him on reverse charge basis;
 (83) “outward supply”  in relation to a taxable person,
means supply of goods or services or both, whether by sale,
transfer, barter, exchange, licence, rental, lease or disposal
or any other mode, made or agreed to be made by such
person in the course or furtherance of business;
 (84) “person”  includes-
  (a) an individual;
  (b) a Hindu undivided family;
  (c) a company;
[Act No.23 of 2017] 17
  (d) a firm;
  (e) a Limited Liability Partnership;
  (f) an association of persons or a body of individuals,
whether incorporated or not, in India or outside India;
  ( g ) a n y c o r p o r a t i o n e s t a b l i s h e d b y o r u n d e r a n y
C e n t r a l A c t , S t a t e A c t o r P r o v i n c i a l A c t o r a G o v e r n m e n t
c o m p a n y a s d e f i n e d i n c l a u s e ( 4 5 ) o f s e c t i o n 2 o f t h e
Companies Act, 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 cooperative societies;
  (j) a local authority;
  (k) Central Government or a State Government;
  (l) society as defined under the Societies Registration
Act, 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
c a r r i e d o n , a n d i n c l u d e s a w a r e h o u s e , a g o d o w n o r a n y
other place where a taxable person stores his goods,
supplies or receives goods or services or both; or
18 of 2013.
21 of 1860.
18 [Act No.23 of 2017]
  (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”  m e a n s t h e p l a c e o f s u p p l y a s
r e f e r r e d t o i n C h a p t e r V o f t h e I n t e g r a t e d G o o d s a n d
Services Tax Act;
 (87) “prescribed”  means prescribed by rules made
under this Act on the recommendations of the Council;
 (88) “principal”  m e a n s a p e r s o n o n w h o s e b e h a l f a n
agent carries on the business of supply or receipt of goods
or services or both;
 (89) “principal place of business”  means the place of
business specified as the principal place of business in the
certificate of registration;
 (90) “principal supply”  m e a n s t h e s u p p l y o f g o o d s o r
services which constitutes the predominant element of a
c o m p o s i t e s u p p l y a n d t o w h i c h a n y o t h e r s u p p l y f o r m i n g
part of that composite supply is ancillary;
 (91) “proper officer”  in relation to any function to be
pe rforme d u n de r th is Ac t, me an s th e Commission e r or the
officer of the State tax who is assigned that function by the
Commissioner;
 (92) “quarter”  s h a l l m e a n a p e r i o d c o m p r i s i n g t h r e e
consecutive calendar months, ending on the last day of
March, June, September and December of a calendar year;
[Act No.23 of 2017] 19
 (93) “recipient”  of supply of goods or services or both,
means-
  (a) where a consideration is payable for the supply of
goods or se rvic e s or both , th e pe rson w h o is l iabl e to pay
that consideration;
  (b) where no consideration is payable for the supply
o f g o o d s , t h e p e r s o n t o w h o m th e g o o d s ar e d e l i v e r e d o r
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,
a n d a n y r e f e r e n c e t o a p e r s o n t o w h o m a s u p p l y i s m a d e
s h a l l b e c o n s t r u e d a s a r e f e r e n c e t o t h e r e c i p i e n t o f t h e
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 regulations made by the11[Government] under this Act on the recommendations of
the Council;
 (96) “removal”  in relation to goods, means –
  (a) despatch of the goods for delivery by the supplier
thereof or by any other person acting on behalf of such
supplier; or
1 1 . S u b s t i t u t e d f o r t h e w o r d “ C o m m i s s i o n e r ” b y A c t N o . 3 o f 2 0 1 9
w.e.f.01.07.2017.
20 [Act No.23 of 2017]
  (b) collection of the goods by the recipient thereof or
by any other person acting on behalf of such recipient;
 (97) “return”  means any return prescribed or otherwise
required to be furnished by or under this Act or the rules
made thereunder;
 (98) “reverse charge”  means the liability to pay tax by
the recipient of supply of goods or services or both instead
of the supplier of such goods or services or both under sub-
section (3) or sub-section (4) of section 9,or under sub-
section (3) or sub-section (4) of section 5 of the Integrated
Goods and Services Tax Act;
 (99) “Revisional Authority”  means an authority
appointed or authorised under this Act for revision of
decision or orders referred to in section 108;
 (100) “Schedule”  means a Schedule appended to this
Act;
 (101) “securities”  shall have the same meaning as
a s s i g n e d t o i t i n c l a u s e ( h ) o f s e c t i o n 2 o f t h e S e c u r i t i e s
Contracts (Regulation) Act, 1956;
 (102) “services”  means anything other than goods,
money and securities but includes activities relating to the
u s e o f m o n e y o r i t s c o n v e r s i o n b y c a s h o r b y a n y o t h e r
mode, from one form, currency or denomination, to another
form, currency or denomination for which a separate
consideration is charged;
12[Explanation.- F o r t h e r e m o v a l o f d o u b t s , i t i s h e r e b y
clarified that the expression “services” includes facilitating or
arranging transactions in securities;]
12. Inserted by Act No.3 of 2019.
42 of 1956.
[Act No.23 of 2017] 21
 (103) “State”  means the State of Telangana;
 (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
o n b e h a l f o f s u c h s u p p l i e r i n r e l a t i o n t o t h e g o o d s o r
services or both supplied;
 (106) “tax period”  means the period for which the return
is required to be furnished;
 (107) “taxable person”  m e a n s a p e r s o n w h o i s
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
electro-magnetic means;
 (111) “the Central Goods and Services Tax Act”  means
the Central Goods and Services Tax Act, 2017;
 (112) “turnover in State”  or “turnover in Union territory”
means the aggregate value of all taxable supplies
22 [Act No.23 of 2017]
(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 or Union territory 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
or Union territory 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 ) i n c a s e o f a n i n d i v i d u a l , t h e p l a c e w h e r e h e
ordinarily resides;
  ( b ) i n o t h e r c a s e s , t h e p l a c e w h e r e t h e p e r s o n i s
incorporated or otherwise legally constituted;
 (114) “Union territory”  means the territory of –
  (a) the Andaman and Nicobar Islands;
  (b) Lakshadweep;
13[(c) Dadra and Nagar Haveli and Daman and Diu;
  (d) Ladakh;]
  (e) Chandigarh; and
  (f) Other territory;
14[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;]
13. Substituted by Act No.11 of 2020 w.e.f.30.06.2020.
14. Inserted by Act No.3 of 2019 w.e.f.01.07.2017.
[Act No.23 of 2017] 23
 (115) “Union territory tax”  means the Union territory
goods and services tax levied under the Union Territory
Goods and Services Tax Act;
 (116) “Union Territory Goods and Services Tax Act”
m e a n s t h e U n i o n T e r r i t o r y G o o d s a n d S e r v i c e s T a x A c t ,
2017;
 (117) “valid return”  means a return furnished under sub-
section (1) of section 39 on which self-assessed tax has
been paid in full;
 (118) “voucher”  means an instrument where there is an
obligation to accept it as consideration or part consideration
for a supply of goods or services and where the goods or
s e r v i c e s t o b e s u p p l i e d o r t h e i d e n t i t i e s o f t h e i r p o t e n t i a l
suppliers are either indicated on the instrument itself or in
related documentation, including the terms and conditions
of use of such instrument;
 (119) “works contract”  m e a n s a c o n t r a c t f o r b u i l d i n g ,
construction, fabrication, completion, erection, installation,
fitting out, improvement, modification, repair, maintenance,
renovation, alteration or commissioning of any immovable
property wherein 15[transfer of property in goods (whether
as goods or in some other form)] is involved in the
execution of such contract;
 (120) words and expressions used and not defined in
this Act but defined in the Integrated Goods and Services
Tax Act, the Central Goods and Services Tax Act, the Union
T e r r i t o r y G o o d s a n d S e r v i c e s T a x A c t a n d t h e G o o d s a n d
Services Tax (Compensation to States) Act shall have the
same meanings as assigned to them in those Acts.
15. Substituted by Act No.3 of 2019 w.e.f.01.07.2017.
24 [Act No.23 of 2017]
CHAPTER - II.
ADMINISTRATION.
3. 16[The Government shall, by notification, appoint the
following classes of officers for the purposes of this Act,
namely:-
 (a) Commissioner of State Tax,
 (b) Special Commissioners of State Tax,
 (c) Additional Commissioners (Grade-I) of State Tax,
 (d) Additional Commissioners of State Tax,
 (e) Joint Commissioners of State Tax,
 (f) Deputy Commissioners of State Tax,
 (g) Assistant Commissioners of State Tax,
 (h) State Tax Officers, and
 (i) Any other class of Officers as it may deem fit:]
 Provided that, the officers appointed under the
Te l an gan a Valu e Adde d Tax Ac t, 2 0 0 5 sh all be de e me d to
be the officers appointed under the provisions of this Act.
4 . (1 ) Th e Gove rn me n t may , in addition to the offic e rs as
may be notified by the Government under section 3, appoint
such persons as it may think fit to be the officers under this
Act.
16. Substituted by Act No.3 of 2019 w.e.f.01.07.2017.
Officers under this
Act.
Appointment of
officers.
[Act No.23 of 2017] 25
 ( 2 ) T h e C o m m i s s i o n e r s h a l l h a v e j u r i s d i c t i o n o v e r t h e
whole of the State, the Special Commissioner and 17[an
Additional Commissioner (Grade-I)] in respect of all or any
of the functions assigned to them, shall have jurisdiction
over the whole of the State or where the State Government
so dire

Excerpt shown. Open the full act in Lexace.

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