INDIA CODE

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taxable person

Defined in 1 provision, side by side
Section 2(107), Central Goods and Services Tax Act, 2017
The words as enacted

"taxable person" means a person who is registered or liable to be registered under section 22 or section 24;

No scope words printed.

Used in the definitions of 2 other terms
turnover in StateSection 2(112), Central Goods and Services Tax Act, 2017place of businessSection 2(85), Central Goods and Services Tax Act, 2017
Appears in 44 instruments
Central Goods and Services Tax Act, 2017[A1025N]Act2017
42provisions, 198 occurrencesopen
Central Goods and Services Tax Rules, 2017[R10015]Rules2017
20provisions, 66 occurrencesopen
Circular 10/2017-GST[C100DK]Circular2017
1provision, 2 occurrencesopen
Circular 22/2017-GST[C100SY]Circular2017
1provision, 1 occurrenceopen
Notification 10/2017-CT[N100KR]Notification2017
1provision, 19 occurrencesopen
Notification 10/2017-IT (Rate)[N100NM]Notification2017
1provision, 2 occurrencesopen
Notification 13/2017-CT (Rate)[N1010Z]Notification2017
1provision, 2 occurrencesopen
Notification 13/2017-UTT (Rate)[N1012V]Notification2017
1provision, 2 occurrencesopen
Notification 15/2017-CT[N1033H]Notification2017
1provision, 25 occurrencesopen
Notification 27/2017-CT[N104HC]Notification2017
1provision, 2 occurrencesopen
Notification 3/2017-CT[N1006Q]Notification2017
1provision, 37 occurrencesopen
Notification 32/2017-CT (Rate)[N105WJ]Notification2017
1provision, 2 occurrencesopen
Notification 32/2017-UTT (Rate)[N105YP]Notification2017
1provision, 2 occurrencesopen
Notification 33/2017-IT (Rate)[N10603]Notification2017
1provision, 2 occurrencesopen
Notification 55/2017-CT[N1085M]Notification2017
1provision, 3 occurrencesopen
Notification 60/2017-CT[N108AA]Notification2017
1provision, 1 occurrenceopen
Notification 68/2017-CT[N108JZ]Notification2017
1provision, 1 occurrenceopen
Circular 33/2018-GST[C10161]Circular2018
1provision, 2 occurrencesopen
Circular 45/2018-GST[C101M0]Circular2018
1provision, 6 occurrencesopen
Circular 56/2018-GST[C101ZP]Circular2018
1provision, 2 occurrencesopen
Circular 61/2018-GST[C1025B]Circular2018
1provision, 1 occurrenceopen
Circular 69/2018-GST[C102DV]Circular2018
1provision, 2 occurrencesopen
Circular 71/2018-GST[C102FZ]Circular2018
1provision, 5 occurrencesopen
Circular 79/2018-GST[C102RM]Circular2018
1provision, 1 occurrenceopen
Corrigendum to Circular 57/2018-GST[C102H6]Circular2018
1provision, 3 occurrencesopen
Notification 21/2018-CT[N10AS1]Notification2018
1provision, 1 occurrenceopen
Notification 74/2018-CT[N10ESH]Notification2018
1provision, 5 occurrencesopen
Circular 124/2019-GST[C104C1]Circular2019
1provision, 2 occurrencesopen
Circular 125/2019-GST[C104D3]Circular2019
1provision, 2 occurrencesopen
Notification 16/2019-CT[N10FXX]Notification2019
1provision, 2 occurrencesopen
Notification 2/2019-CT (Rate)[N10FSN]Notification2019
1provision, 3 occurrencesopen
Notification 2/2019-UTT (Rate)[N10FVH]Notification2019
1provision, 3 occurrencesopen
Notification 82/2020-CT[N10R3J]Notification2020
1provision, 4 occurrencesopen
Circular 147/2021-GST[C1053V]Circular2021
1provision, 2 occurrencesopen
Notification 30/2021-CT[N10T7J]Notification2021
1provision, 4 occurrencesopen
Notification 40/2021-CT[N10W04]Notification2021
1provision, 4 occurrencesopen
Circular 172/2022-GST[C105X2]Circular2022
1provision, 1 occurrenceopen
Circular 187/2022-GST[C106C9]Circular2022
1provision, 3 occurrencesopen
Notification 51/2023-CT[N111GJ]Notification2023
1provision, 1 occurrenceopen
Circular 236/2024-GST[C107YC]Circular2024
1provision, 2 occurrencesopen
Notification 3/2025-CT[N114NC]Notification2025
1cgst-notification-03-2025-para11 occurrence
Notification 13/2025-CT[N1163D]Notification2025
1provision, 1 occurrenceopen
Circular 255/2026-GST[C108HB]Circular2026
1provision, 14 occurrencesopen
Circular 256/2026-GST[C108JD]Circular2026
1provision, 6 occurrencesopen