Section 2(84) in Manipur 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)anybody corporate incorporated by or under the laws of a country outside India;(i)a co-operative society registered under any law relating to cooperative 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;
