Section 2(84) in The Maharashtra Goods and Services Tax Act, 2017
(84)"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 clause (45) of section 2 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 a State Government ;(l)society as defined under the Societies Registration Act, 1860 ;(m)trust ; and(n)every artificial juridical person, not falling within any of the above ;
