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THE MADHYA PRADESH GOODS AND SERVICES TAX ACT, 2017
CHAPTER I - PRELIMINARY

2(84). "person"

In this Act, unless the context otherwise requires,-

(84). "person" includes,-

(a) an individual;

(b) a Hindu Undivided Family;

(c) a company;

(d) a firm;

(e) a Limited Liability Partnership;

(f) an association of persons or a body of individuals, whether incorporated or not, in India or outside India;

(g) any corporation established by or under any Central Act, State Act or Provincial Act or a Government company as defined in clause (45) of section 2 of the Companies Act, 2013 (18 of 2013);

(h) any body corporate incorporated by or under the laws of a country outside India;

(i) a co-operative society registered under any law relating to co-operative societies;

(j) a local authority;

(k) Central Government or a State Government;

(l) society as defined under the Societies Registration Act, 1860 (2 of 1860);

(m) trust; and

(n) every artificial juridical person, not falling within any of the above;