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of <h1>Supreme Court: Clarifies 'Person' under CGST Act 2017; Not All Idols Are Juristic Persons, Limited Rights for Deities</h1> The term 'person' under Section 2(84) of the CGST Act, 2017, encompasses a wide range of entities, including individuals, Hindu Undivided Families, companies, firms, Limited Liability Partnerships, associations, corporations, co-operative societies, local authorities, governments, societies, trusts, and any artificial juridical persons. Additionally, legal persons are included as per Explanation (b) to Section 15 of the CGST Act. The Supreme Court has clarified that not all idols are considered juristic persons, and deities granted limited rights under statutory law do not necessarily possess constitutional rights, as seen in notable cases like Yogendra Nath Naskar and the Sabarimala judgment.
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