Body corporate - GST Ready Reckoner - GST

Meaning of Body Corporate 1. For the purposes of RCM under section 9(3)/(4) of CGST Act, 2017. Body corporate define in the explanation (b) of the Notification No. 13/2017- Central Tax (Rate) (b) Body corporate has the same meaning as assigned to it in section 2(11) of the Companies Act, 2013 . 2. Other definitions are outlined in different acts. Body corporate are also define in under clause (d) of section 2 of the Limited Liability Partnership Act, 2008. Body corporate are also define in under section 2(11) of the Companies Act, 2013.