https://www.taxtmi.com/manuals?id=2743 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. en-us Wed, 17 May 2023 18:12:00 +0530 Wed, 09 Oct 2024 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2743 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. Manuals GST Wed, 17 May 2023 18:12:00 +0530 https://www.taxtmi.com/manuals?id=2743