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CGST Act Section 2(84): Person | Finin2min

Definition 84 - Person

Chapter I - Preliminary
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Source control: The text/status on this page is tied to the official source gateway and the Phase 1 legal-review register. Open official source.

Finin2min Summary - Definition in 2 Minutes

A wide list including individuals, HUFs, companies, firms, LLPs, associations, governments, local authorities, artificial juridical persons and specified foreign bodies. PRACTICAL EXAMPLE An LLP, HUF, government body and foreign corporate body can each be a “person”; GST analysis cannot be limited to incorporated companies. EXCEPTION / PROFESSIONAL ALERT The definition is wider than “legal entity” in common speech and includes several unincorporated and public bodies.

Exact operative text

(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 (21 of 1860); (m) trust; and (n) every artificial juridical person, not falling within any of the above;

Paragraph-wise decode

A wide list including individuals, HUFs, companies, firms, LLPs, associations, governments, local authorities, artificial juridical persons and specified foreign bodies. PRACTICAL EXAMPLE An LLP, HUF, government body and foreign corporate body can each be a “person”; GST analysis cannot be limited to incorporated companies. EXCEPTION / PROFESSIONAL ALERT The definition is wider than “legal entity” in common speech and includes several unincorporated and public bodies.

Section-Rule-Form-Notification bridge

No direct Rule certified in Phase 1. Check notifications, circulars, forms and corresponding State law.

The mapping is a legal concordance, not a round-robin related-link list. It is limited to instruments certified in this phase.

Practical example

Apply the defined term to the transaction facts before moving to the charging, valuation, credit or procedural provision.

Professional alert

Definitions do not by themselves create a tax charge, exemption, credit or filing obligation.

Implementation checklist

  1. Fix the transaction, taxable period and jurisdiction.
  2. Read every subsection, proviso, explanation and omission marker.
  3. Open the mapped Rule, form, notification and circular.
  4. Test State/UT variation and portal version.
  5. Preserve evidence, approvals, working papers and acknowledgements.
  6. Record the conclusion, assumptions, source date and reviewer.

Evidence and retention checklist

Practical Q&A

What does definition 84 regulate?
It regulates person. Read the exact text, conditions, exceptions and transaction date together.
Which subordinate law should be checked?
No direct CGST Rule has been certified in this phase. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.
What evidence should be retained?
Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.
Can portal behaviour override the statute?
No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.
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