Home List Manuals GSTGST Ready ReckonerImportant Definitions, terms, meaning and Scope This
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Person - GST Ready Reckoner - GSTExtract Person : In terms of section 2(84) of the CGST Act, the word, person includes i) an individual; ii) a Hindu Undivided Family; iii) a company; iv) a firm; v) a Limited Liability Partnership; vi) an association of persons or a body of individuals, whether incorporated or not, in India or outside India. vii) any corporation established by or under any Central Act, State Act or Provincial Act or a Government company as defined in clause (45) of section 2 of the Companies Act, 2013; viii) any body corporate incorporated by or under the laws of a country outside India; ix) a co-operative society registered under any law relating to co-operative societies x) a local authority; xi) Central Government or a State Government; xii) society as defined under the Societies Registration Act, 1860; xiii) trust; and xvi) every artificial juridical person, not falling within any of the above.
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