Taxable person- Section 10 of New Draft Model GST Law

By | November 27, 2016
(Last Updated On: November 27, 2016)

Taxable person

Section 10 of Draft Model GST Law 

[ Released by CBEC on 25.11.2016 ]

  1. Taxable person 

(1) Taxable Person means a person who is registered or liable to be registered under Schedule V of this Act.

(2) A person who has obtained or is required to obtain more than one registration, whether in one State or more than one State, shall, in respect of each such registration, be treated as distinct persons for the purposes of this Act.

(3) An establishment of a person who has obtained or is required to obtain registration in a State, and any of his other establishments in another State shall be treated as establishments of distinct persons for the purposes of this Act.

 


Taxheal   Editor Note : New The Draft Model GST Law, Draft IGST Law and Draft Compensation Law which would be considered by the GST Council for approval are placed in the public domain for information of trade, industry and other stake holders. on 25.11.2016 :-

Draft Model GST Law,

Draft IGST Law and

Draft Compensation Law ]

Earlier, the Draft Model GST Law was put in public domain in the month of June, 2016 for comments

[Related Post Download:  Old Draft Model GST Law -june 2016 ]

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Anti-profiteering Measure – Section 163 of New Draft Model GST Law

Schedule V of New Draft Model GST Law -Person Liable to be Registered

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