What does Person mean according to Law?



As per section 2 (84) of the central goods and services (CGST)Act 2017, unless the context otherwise requires the term Person has been defined as under “Person” includes


(a) An individual


(b) A Hindu undivided family


(c) A company


(d) A firm


(e) A limited liability partnership


(f) An association of person or a body of individuals, whether incorporated or not in India or outside of India;


(g) Any corporation established by or order any central Act state Act or provincial Act or a Government company as defined in clause (45) of section 2 of the Companies Act


(h) Any body corporate incorporated by or under the law of the country outside India


(i) A co-operative society registered under any law relating to co-operative Societies


(j) A Local Authority


(k) Central Government or a State Government


(l) Society as defined under the Societies Registration Act 1860


(m) Trust and


(n) Every Artificial Juridical Person not Falling within any of the Above

The person shall include any company or association of person body of individual whether incorporated or not. Further, the definition provides that trust, Society, body, corporate, incorporated outside India or any corporation established under the central or state government will be considered as a person.

Editor: Megha Golani Added on: 2020-06-26 17:15:38 Total View:384







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