A taxable person under GST is a person who is registered or who is required to obtain registration as per the GST Act as a person and taxable person under GST. As per the GST Act, taxable persons under GST or taxpayer type in GST may include
- Individuals
- Companies (Private or Public)
- Hindu Undivided Family (HUF)
- Partnership Firm
- Limited Liability Partnership (LLP)
- Any Government company or corporation
- Co-operative Societies
- Body of Individuals (BOI) or Association of Person (AOP)
- Any local authority or trust
Source: mastersindia.co
