Section 2(20) of Rajasthan GST Act 2017: Meaning of “casual taxable person”

Definition of the term “casual taxable person” under Section 2(20) of the Rajasthan GST Act, 2017

As per Section 2(20) of the Rajasthan GST Act, unless the context requires otherwise, the term “casual taxable person” means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in the taxable territory where he has no fixed place of business.

 

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