Section 2(107) of CGST Act: Meaning of “Taxable Person”

Definition of the term “Taxable Person” under the Central Goods and Services Tax (CGST) Act, 2017

As per Section 2(107) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “taxable person” means a person who is registered or liable to be registered under section 22 or section 24.

Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

Section 2 of CGST Act, 2017: Definitions

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