Taxable person
Section 10
Bill
LEVY OF, AND EXE MPTION FROM, TAX
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
10. Taxable person
(1) Taxable Person means a person who is registered or liable to be registered under Schedule V of this Act.
(2) A person who has obtained or is required to obtain more than one registration, whether in one State or more than one State, shall, in respect of each such registration, be treated as disti
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