Question 18 – Draft-Bills-Reports – Offences, Penalties, Prosecution and Compounding – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 18 – Q 18. 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 h
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