Taxable person
Section 9
Bill
LEVY OF, AND EXEMPTION FROM, TAX
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
9. Taxable person
(1) Taxable Person means a person who carries on any business at any place in India /State of ____ and who is registered or required to be registered under Schedule III of this Act:
Provided that an agriculturist shall not be considered as a taxable person.
Provided further that a person who is required to be registered under paragraph 1 of Schedule III of this Act shall not be considered as a taxable person until his aggregate turnover in a financial year exceeds [Rs ten lakh]
Provided further that a person who is required to be registered under paragraph 1 of Schedule III
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