Persons and their status under the Act: Section 2, CGST Act 2017 definitions

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The text below is these clauses of the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.^[1] The Act as published in the Gazette of India is the legal source.

Clauses 2(7), 2(20), 2(77), 2(84), 2(94) and 2(107), verbatim (show)

(7) "agriculturist" means an individual or a Hindu Undivided Family who undertakes cultivation of land-

(a) by own labour, or

(b) by the labour of family, or

(c) by servants on wages payable in cash or kind or by hired labour under personal supervision or the personal supervision of any member of the family;

(20) "casual taxable person" means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in a State or a Union territory where he has no fixed place of business;

(77) "non-resident taxable person" means any person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India;

(84) "person" includes-

(a) an individual;

(b) a Hindu Undivided Family;

(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 (18 of 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 (21 of 1860);

(m) trust; and

(n) every artificial juridical person, not falling within any of the above;

(94) "registered person" means a person who is registered under section 25 but does not include a person having a Unique Identity Number;

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

* Enforced w.e.f. 22nd July 2017.

2(7)agriculturist

"agriculturist" means an individual or a Hindu Undivided Family who undertakes cultivation of land- (a) by own labour, or (b) by the labour of family, or (c) by servants on wages payable in cash or kind or by hired labour under personal supervision or the personal supervision of any member of the family;Section 2(7)

The cultivator must be an individual or Hindu Undivided Family. Cultivation may use own or family labour, servants paid in cash or kind, or hired labour under personal supervision of the person or a family member.

2(20)casual taxable person

"casual taxable person" means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in a State or a Union territory where he has no fixed place of business;Section 2(20)

The person occasionally undertakes business supply transactions, as principal, agent or otherwise, in a State or Union territory where that person has no fixed place of business.

2(77)non-resident taxable person

"non-resident taxable person" means any person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India;Section 2(77)

The person occasionally undertakes supply transactions as principal, agent or otherwise and has no fixed place of business or residence in India.

2(84)person

"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 (18 of 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 (21 of 1860); (m) trust; and (n) every artificial juridical person, not falling within any of the above;Section 2(84)

The inclusive list covers individuals, Hindu Undivided Families, companies, firms, LLPs, associations and bodies of individuals, statutory and foreign corporations, Government companies and co-operative societies. It also includes local authorities, Central and State Governments, specified societies, trusts and other artificial juridical persons.

2(94)registered person

"registered person" means a person who is registered under section 25 but does not include a person having a Unique Identity Number;Section 2(94)

Registration under section 25 is required. A person holding a Unique Identity Number is excluded.

2(107)taxable person

"taxable person" means a person who is registered or liable to be registered under section 22 or section 24;Section 2(107)

The person is registered or liable to registration under section 22 or section 24.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.

Content taken from another provision of this Act clauses (8), (9), (15), (25), (26), (37), (38), (43), (46), (51), (55), (66), (86), (94), (99), (107), (116A) and (117)

Questions to answer on the file3 questions

Does the clause take its content from another provision of this Act or of the Integrated Goods and Services Tax Act?
Which provision does the clause point at?
Is the provision pointed at compiled in this knowledge base?

Ticks stay in this browser only.

Persons and their status under the Act clauses (7), (20), (77), (84), (94) and (107)

Questions to answer on the file9 questions

Which of the kinds listed in clause (84) is the party?
Is the party registered under section 25?
Does the party hold a Unique Identity Number?
Is the party liable to be registered under section 22 or section 24?
Does the party have a fixed place of business in the State or Union territory where the transactions take place?
Does the party have a fixed place of business or residence in India?
Does the party undertake the transactions occasionally rather than as a settled course?
Does the party undertake cultivation of land?
By whose labour is that cultivation carried on: the party's own labour, the labour of the family, servants on wages payable in cash or kind, hired labour under the personal supervision of the party or of a member of the family or none of these?