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Who is a casual taxable person, as defined by the…

Who is a casual taxable person, as defined by the GST act?

Who is a casual taxable person, as defined by the GST act?

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Chiranjibi Jun. 15, 2018

A casual taxable person has no fixed place of business in any state or Union Territory.

The term refers to a person who occasionally enters into transactions of supply of goods or services or both in the course of his business.

Such person might enter into such transactions being an agency or a principal or in any capacity