Tag Archives: Person under GST

Person Meaning – GST Act and Income Tax Act

By | March 14, 2017

Query: Is there any difference in the scope of “person” as per GST Act and Finance Act, 1994? Answer:  The scope of definition of “Person” u/s 2(73)  of Revised Model GST Law is proposed to include: Limited Liability Partenership Any Corporation established by or under any Central, State or Provincial Act or a government company as defined… Read More »