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Body Corporate under GST

Indirect Taxation

Whether LLP a Body Corporate under GST Law?

Krishna Sankar

CA Inter

★ 370

27-Mar-23 20:42

201

Answers (3)

It is same as Section 2(11) of Companies Act, 2013. Body corporate” or “corporation” includes a company incorporated outside India, but does not include— (i) a co-operative society registered under any law relating to co-operative societies; and (ii) any other body corporate (not being a company as defined in this Act), which the Central Government may, by notification, specify in this behalf