Person - GST Ready Reckoner - GST

As per Section 2(84) of CGST Act, 2017 1. 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; (i.e. define under section 4 the Indian Partnership Act 1932 ) v) a Limited Liability Partnership; (i.e. define under section 2(n) of the Limited Liability Partnership Act, 2008 ) 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 Section 2(45) 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. 2. As per Explanation (b) to section 15 of CGST Act, 2017 - the term person also includes legal persons; Relevant and important cases In the case Yogendra Nath Naskar vs Commissioner of Income Tax, 1969 (2) TMI 9 - SUPREME COURT - The Supreme Court ruled: It is not all idols that will qualify for being juristic person but only when it is consecrated and installed at a public place for the public at large. Justice D Y Chandrachud in the Indian Young Lawyers Association and Ors. V/S The State Of Kerala and Ors., 2018 (9) TMI 1790 - SUPREME COURT (Sabarimala judgment) - Merely because a deity has been granted limited rights as juristic persons under statutory law does not mean that the deity necessarily has constitutional rights.