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PRELIMINARY
Section 1 - Short title, extent an...
Section 2(6) - Definition of "aggr...
Section 2(5) - Definition of "agen...
Section 2(105) - Definition of "su...
Section 2(7) - Definition of "agri...
Section 2(107) - Definition of "ta...
Section 2(77) - Definition of "non...
Section 2(44) - Definition of "ele... Section 2(45) - Definition of "ele... Section 2(20) - Definition of "cas... Section 2(61) - Definition of "inp... Section 2(50) - Definition of "fix... Section 2(85) - Definition of "Pla... Section 2(94) - Definition of "Reg... Section 2(82) - Definition of "out... Section 2(62) - Definition of "inp... Section 2(17) - Definition of "bus... Section 2(47) - Definition of "exe... Section 2(119) - Definition of "Wo... Section 2(68) - Definition of "Job... Section 2(88) - Definition of "Pri... Section 2(83) - Definition of "Out... Section 2(106) - Definition of "Ta... Section 2(52) - Definition of "goo... Section 2(75) - Definition of "mon... Section 2(102) - Definition of "se... Section 2(31) - Definition of "con... Section 2(90) - Definition of "pri... Section 2(30) - Definition of "com... Section 2(74) - Definition of "mix... Section 2(98) - Definition of "Rev... Section 2(112) - Definition of "tu... Section 2(78) - Definition of "non... Section 2(33) - Definition of "con...Section 2(77) - Definition of "non-resident taxable person" under CGST Act
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2(77).1 Definition of Non Resident Taxable Person
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Section 2(77) “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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Person who occasionally supplies goods or services or both and who has no fixed place of business or residence in India |
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