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Question 18 - What is a culpable state of mind? - Faq On GST (2nd Edition) Dated 31.3.2017Extract Q 18. 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.
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