(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 State Goods and Services Tax Act” means the respective State Goods and Services
Tax Act, 2017;
(112)“turnover in State” or “turnover in Union territory” 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 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;