Definition of person under GST expands to individuals, corporate and juridical entities, affecting liability and registration scope. The GST definition of person inclusively covers individuals, HUFs, companies, firms, LLPs, associations or bodies of individuals (domestic or foreign), corporations, foreign corporates, co-operative societies, local authorities, governments, societies, trusts and every artificial juridical person; Explanation to section 15 further includes legal persons. This inclusive definition determines who is subject to GST obligations such as registration and liability. Judicial commentary confirms limited, context specific recognition of juristic persons and that statutory designation does not automatically confer broader constitutional rights.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Definition of person under GST expands to individuals, corporate and juridical entities, affecting liability and registration scope.
The GST definition of person inclusively covers individuals, HUFs, companies, firms, LLPs, associations or bodies of individuals (domestic or foreign), corporations, foreign corporates, co-operative societies, local authorities, governments, societies, trusts and every artificial juridical person; Explanation to section 15 further includes legal persons. This inclusive definition determines who is subject to GST obligations such as registration and liability. Judicial commentary confirms limited, context specific recognition of juristic persons and that statutory designation does not automatically confer broader constitutional rights.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
