Tax Creators

Section 2(83) of CGST Act 2017 :"Outward Supply" in relation to a taxable person, means supply of goods or
services or both, whether by sale, transfer, barter, exchange, licence, rental, lease or disposal or any other mode, made or agreed to be made by such person in the course or furtherance of business.

Section 2(84) of CGST Act 2017 :"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 (Government Company);
(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.