Meaning of ‘family’:
“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 CGST Act.
The definition is very practical and sensible.
Otherwise, broad definition of ‘family’ includes many persons which whom the taxable person has practically no financial transactions or often they are not even on speaking terms.