Home GST Law Chapter 03: Levy Of, And Exemption From, Tax Section 10 : Taxable person – Levy Of, And Exemption From, Tax

Section 10 : Taxable person – Levy Of, And Exemption From, Tax

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10.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.