Section 2(49) of CGST Act : Family Definition
(49) "family" means,-
(i) the spouse and
children of the person, and
(ii) the parents, grand-parents, brothers and sisters of the person if they are wholly or mainly dependent on the said person
Section 2(49) of the Central Goods
and Services Tax (CGST) Act provides
a specific definition for the term "family." According to this
definition, a family includes:
- Spouse and children of the person: This is the primary definition of family under the
Act.
- Parents, grandparents, brothers, and sisters of the
person: However, these individuals are
only considered family if they are wholly or mainly dependent on
the person in question. This means there's a financial dependency aspect
to include extended family members within the definition.
Key Points:
- The definition is specific and includes only certain
relationships.
- Dependency is a crucial factor for including extended
family members.
- The definition has implications for various provisions
of the CGST Act, such as determining the place of supply or eligibility
for certain exemptions.