Question 21 - What is a culpable state of mind - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 21. What is a culpable state of mind? Ans. While committing an act, a culpable mental state is a state of mind wherein the act is intentional; the act and its implications are understood and controllable; the person committing the act was not coerced and even overcomes hurdles to the act committed; the person believes or has reasons to believe that the act is contrary to law.