Section 2(49) of CGST Act: Meaning of “Family”

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

As per Section 2(49) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “family” means,–

(i) the spouse and children of the person, and

(ii) the parents, grand-parents, brothers and sisters of the person if they are wholly or mainly dependent on the said person.

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

Section 2 of CGST Act, 2017: Definitions

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