Section 2(113) of Rajasthan GST Act 2017: Meaning of “usual place of residence”

Definition of the term “usual place of residence” under Section 2(113) of the Rajasthan GST Act, 2017

As per Section 2(113) of the Rajasthan GST Act, unless the context requires otherwise, the term “usual place of residence” means-

(a) in case of an individual, the place where he ordinarily resides;

(b) in other cases, the place where the person is incorporated or otherwise legally constituted.

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