(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” means the address of the 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” means the...

Value of supply of goods or services where the consideration is not wholly in money.- Where the supply of goods or services is for a consideration not wholly in money, the value of the supply shall,-(a) be the open market value of such supply;(b) if the open market value is not available under clause (a), be the sum total of consideration in money and any such further amount in money as is equivalent to the consideration not in money,...

                                                                                      BLOCKED CREDIT U/S 17(5) OF CGST ACT, 2017 ITC of tax paid on almost every inputs and input services used for the supply of taxable goods and /or services...