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Casual Taxable Person

Casual Taxable Person has been defined in Section 2 (20) of the CGST/SGST Act meaning a

  • person who
  • occasionally undertakes transactions
  • involving supply of goods and/or services
  • in the course or furtherance of business,
  • whether as principal, or agent or in any other capacity,
  • in a State or a Union territory
  • where he has no fixed place of business.

 

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