Who is a Non-resident Taxable Person?
Question 19
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 19. Who is a Non-resident Taxable Person?
\nAns. In terms of Section 2(77) of the CGST\/SGST Act, a non-resident taxable person means any person who occasionally undertakes transactions involving supply of goods and\/or services whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India.
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