Question 21 – Draft-Bills-Reports – Offences and Penalties, Prosecution and Compounding – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 21 – Q 21. What is a culpable state of mind? Ans. While committing an act, a culpable mental state is a state of mind wherein• the act is intentional; the act and its implications are understood and controllable; the person committing the act was not coerced and even overcomes hurdles to the act committed; the person believes or has reason
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