Definition Of Person, Section 2(84), Deemed Distinct Person | Section 25 Of CGST Act 2017

Namaskaar Dosto, Aaj is video me hum log baat kar rahe hai definition of Person as per section 2(84) of cgst act, 2017 aur deemed distinct person ke baare me jo bataya gaya hai section 25 of cgst act, 2017 me.
Umeed hai aap log ko video pasand aayega.

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~Definition Of Person As Per Section 2 Clause 84 Of CGST Act, 2017: “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;
(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;
(m) trust; and
(n) every artificial juridical person, not falling within any of the above;
~Deemed Distinct Person As Per Section 25:
(4) A person who has obtained or is required to obtain more than one registration, whether in one State or Union territory or more than one State or Union territory shall, in respect of each such registration, be treated as distinct persons for the purposes of this
(5) Where a person who has obtained or is required to obtain registration in a State or Union territory in respect of an establishment, has an establishment in another State or
Union territory, then such establishments shall be treated as establishments of distinct persons for the purposes of this Act.

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