Meaning of ‘Person’:
Section 2(84) of CGST Act defines ‘person’ as follows.
“Person” includes—
(a) an individual
(b) a Hindu undivided family
(c) a company
(d) a firm
(e) a Limited Liability Partnership
(f) an association of persons or a body of individuals, whether incorporated or not, in India or outside India
(g) any corporation established by or under any Central Act, State Act or Provincial Act or a Government company as defined in section 2(45) of the Companies Act, 2013
(h) any body corporate incorporated by or under the laws of a country outside India
(i) a co-operative society registered under any law relating to co-operative societies
(j) a local authority
(k) Central Government or State Government
(l) society as defined under the Societies Registration Act, 1860 (21 of 1860)
(m) trust and
(n) every artificial juridical person, not falling within any of above.
The definition is ‘inclusive’ and can cover any other ‘person’ also.
Person as per General Clauses Act – Section 3(42) of General Clauses Act states that ‘person’ shall include any company or association or body of individuals, whether incorporated or not.
PAN number indicates type of person – The fourth digit of Income Tax PAN number indicates type of ‘person’, as follows – C – Company, P – Individual, H – HUF, F – Firm, A – AOP, T – Trust, B – BOI, L – Local Authority, G – Government, J – Artificial Judicial Person. Of course, this classification is not determinative e.g. alphabet A is used for societies also but still society is not AOP.