Section 2(77) of CGST Act 2017 :"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.
Section 2(78) of CGST Act 2017 :"Non Taxable Supply" means a supply of goods or services or both which is not leviable to tax under this Act or under the Integrated Goods and Services Tax Act.
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.
Section 2(78) of CGST Act 2017 :"Non Taxable Supply" means a supply of goods or services or both which is not leviable to tax under this Act or under the Integrated Goods and Services Tax Act.
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