GST What is a culpable state of mind?

Discussion in 'GST (Goods & Service Tax)' started by Raju Choudhary, Apr 20, 2017.

  1. Raju Choudhary

    Raju Choudhary Active Member Staff Member

    Ans. While committing an act, a “culpable mental state” is a state of mind wherein-
    • the act is intentional;
    • the act and its implications are understood and controllable;
    • the person committing the act was not coerced and even overcomes hurdles to the act committed;
    • the person believes or has reasons to believe that the act is contrary to law.

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