Section Section 2(84) of CGST Act i.e Definition of Person

Financial Year: 2017

 

Section 2(84) of CGST Act i.e Definition of Person

 

 “person” includes—

 

(a) an individual;

 

(b) a Hindu Undivided Family;

 

(c) a company;

 

(d) a firm;

 

(e) a Limited Liability Partnership;

 

(f) an association of persons (AOP OR BOI)

    or a body of individuals,

    whether incorporated or not,

    in India or outside India;

 

(g) 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;

 

(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;

 

Thanks

CA Rahul Gupta