Section 2(77) of CGST Act: Meaning of “Non-resident Taxable Person”

Definition of the term “Non-resident Taxable Person” under the Central Goods and Services Tax (CGST) Act, 2017

As per Section 2(77) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “non-resident taxable person” means any person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India.

Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

Section 2 of CGST Act, 2017: Definitions

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