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The Central 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 cooperative societies;

    (j) a local authority;

    (k) Central Government or a State Government;

    (l) society as defined under the Societies Registration Act, 1860 (21 of 1860.);

    (m) trust; and

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