Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 13-10-2016 Last Replied Date:- 18-10-2016 – The provisions of model GST law prescribes various types of persons for different purposes and taxation. Some of these are being used for first time. Let's discuss these terms in relation to person or taxable persons in section 2 model GST law, viz, Non-resident taxable person (clause 69) Person (Clause 74) Taxable person (Clause 96) Non-resident taxable person [Section 2(69)] 'Non-resident taxable person' means a taxable person who occasionally undertakes transactions involving supply of goods and/or services whether as principal or agent or in any other capacity but who has no fixed place of business in India. Accordingly, non-resident taxable person : is a taxable person. occasionally undertakes transactions involving supply of goods or services. undertakes transactions as a principal or agent or in any other capacity. has no fixed place of business in India. Th
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m an exception to rule of PAN for registration. Person [Section 2(74)] 'Person' includes- an individual; a Hindu undivided family; a company; a firm; a Limited Liability Partnership; an association of persons or a body of individuals, whether incorporated or not, in India or outside India; any corporation established by or under any Central, State or Provincial Act or a Government company as defined in section 2(45) of the Companies Act, 2013 (18 of 2013); any body corporate incorporated by or under the laws of a country outside India; a co-operative society registered under any law relating to cooperative societies; a local authority; government; society as defined under the Societies Registration Act, 1860 (21 of 1860); trust; and every artificial juridical person, not falling within any of the preceding sub-clauses; The scope of the definition of 'person' given under proposed GST Act becomes wider than the existing definition given in section 65B(37) of Finance Act,
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porate incorporated by or under the laws of a country outside India; a co-operative society registered under any law relating to cooperative societies; a local authority; government; society as defined under the Societies Registration Act, 1860; trust; and every artificial juridical person, not falling within any of the preceding sub-clauses; In terms of section 11 of Indian Contract Act, 1872, every person is competent to contract who is of the age of majority according to the law to which he is subject, and who is of sound mind, and is not disqualified from contracting by any law to which he is subject. Persons not competent to contract would include minors, persons of unsound mind and persons disqualified by law. Section 10 and 11 make it clear that any agreement made by a minor is void ab initio. Thus, while the definition of person includes individuals, it may not include minors who are not capacitated to contract. However, there is no specific provision in Chapter V of the Financ
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ship or any public or private body, whether corporate or not, including a state or any of its constituent sub-divisions. [Merchant Shipping Act, 1958] Person includes- (i) an individual, (ii) a Hindu Undivided Family (iii) a company (iv) a firm (v) an association of persons or body of individuals, whether incorporate or not, (vi) a local authority, and (vii) every artificial juridical person, not falling within any of the preceding sub-clauses. [Income Tax Act] Person includes- (i) a firm whether registered or not (ii) a Hindu Undivided Family (iii) a cooperative society (iv) every other association of persons whether registered under the Societies Registration Act, 1860, or not. [Consumer Protection Act, 1986] Person includes- (i) an individual (ii) a Hindu Undivided Family (iii) a company (iv) a firm, (v) an association, of person or a body of individuals, whether incorporated or not, and (vi) every artificial juridical person, not falling within any of the preceding sub-clauses, but
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ate, 1956 (9) TMI 57 – PUNJAB & HARYANA HIGH COURT (Constitution of India, Art. 14 The word, person means not duly a natural person, but also a jurisdic or artificial person, Rahmat v. Mandir Shri Laxminiaram, AIR 1976 MP 216, 218. [Madhya Pradesh Land Revenue Code 1859]. The expression person as defined in Section 3(42) of the General Clauses Act (10 of 1897) includes a company or association or body of individuals whether incorporated or not, but the expression person cannot be detached from the context and viewed apart from the nature of the writs that are enumerated in the article. In Re v. S. Hariharan, AIR 1960 AP 518, 519. [General Clauses Act, 1897]. The word person has not been defined in the Companies Act. It may be that the word comprises a number of individuals, such as a hindu joint family. The question whether a syndicate of ten persons was really composed of more than twenty persons is a question of fact to be decided on the evidence and not on a mere allegation. AIR
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ABAD , it was held that a person is a juristic person. To become a person, person includes an association of person or body of individuals, whether incorporated or not. It cannot be said that the units in Special Economic Zones (SEZ) and Domestic Tariff Area (DTA) are separate persons in the eyes of law and can be considered as separate persons. Taxable Person [Section 2(96)] Taxable person has been defined to have a meaning as assigned to it in section 9 of the model law. According to section 9, taxable person means a person who carries on any business at any place in any state or India or and who is registered or required to be registered for the purpose of GST law as per Schedule -III to the Act. Taxable person would therefore, cover both – one who are registered as taxable person under the Act and two, persons who are not so registered but required to be so registered. Thus, even unregistered person would be called a taxable person liable as such under the Act. Following points are
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vices in relation to statutory functions (pass port, visa, driving license, birth or death certificate; functions under article 243W or 243G of Constitution; health care, education, tax, right to use natural resources, merchant overtime charges, registration under any law; services in relation to diplomatic / consular / emigration / currency / import or export / public order etc. Following persons shall not be considered as taxable persons – person providing services as an employee to his employer in terms of employment or under any legal tie creating employee -employer relationship. person in business of exclusively supplying goods or services not liable to tax person liable to pay tax under reverse charge [section 7(3)] receiving services of value not exceeding a specified limit in a year for personal use (not for use in course of or furtherance of his business). (To be continued ……) = = = = = = = = – Reply By Ganeshan Kalyani – The Reply = The compliance for non reside
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