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          GST

          Family

          Important Definitions, terms, meaning and Scope

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          Family definition under GST clarifies who counts as spouse, children and dependent relatives for tax treatment. Definition of Family for GST purposes includes the spouse and children of the person, and parents, grandparents, brothers and sisters if they are wholly or mainly dependent on that person; the dependency criterion controls inclusion of extended relations.
                            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.

                                  Family definition under GST clarifies who counts as spouse, children and dependent relatives for tax treatment.

                                  Definition of Family for GST purposes includes the spouse and children of the person, and parents, grandparents, brothers and sisters if they are wholly or mainly dependent on that person; the dependency criterion controls inclusion of extended relations.


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