GST India Forum – Goods and Services Tax | Place for Experts › Forums › Bare Law › Section 10 – Taxable person
- Madrecha and CoParticipantDecember 16, 2016 at 1:10 PMPost count: 202Topics: 202
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(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.
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