Section 2(77) of Rajasthan GST Act 2017: Meaning of “non-resident taxable person”

Definition of the term “non-resident taxable person” under Section 2(77) of the Rajasthan GST Act, 2017

As per Section 2(77) of the Rajasthan GST Act, unless the context requires otherwise, 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.

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