Culpable mental state presumption in GST offences allows accused to rebut by proving lack of such state. Presumption of a culpable mental state applies in prosecutions under the Jharkhand GST Act where such an element is required: the court presumes the requisite mental state, and the accused may rely on a rebuttable defence by proving absence of that mental state. Culpable mental state encompasses intention, motive, knowledge, and belief or reason to believe a fact. Proof of a fact requires the court to believe it beyond reasonable doubt, not merely by a preponderance of probability.