Sec 2(49) – Family

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Sec 2(49) – Family 2017-04-15T18:49:14+00:00
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  • Adarsh MadrechaAdarsh Madrecha
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    #1251 |

    “family” means,–
    (i) the spouse and children of the person, and
    (ii) the parents, grand-parents, brothers and sisters of the person if they are wholly or mainly dependent on the said person;

    Adarsh MadrechaAdarsh Madrecha
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    Post count: 57
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    Definition of Family can be easily understood from image below
    Defination of Family as per GST Law in India

    Importance of Definition of Family

    1. A person shall be treated as related person for the purpose of Value of Taxable supply [Sec 15]
    2. Any decision, order, summons, notice or other communication can be served to any adult member of family residing with the taxable person as per section 169 – Service of notice in certain circumstances
    3. A person will be treated as agriculturist if he undertakes cultivation of land by a labour of family. Hence for defining a person as an agriculturist, it is important to know the definition of Family. [Sec 2(7)]

     

     

     

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