GST What is a culpable state of mind?

Raju Choudhary

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.