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of <h1>Understanding Casual Taxable Person: Section 2(20) of CGST/SGST Act Defines Occasional Business Transactions Without Fixed Location</h1> A Casual Taxable Person, as defined in Section 2(20) of the CGST/SGST Act, refers to an individual or entity that occasionally conducts transactions involving the supply of goods or services in the course of business in a State or Union territory where they do not have a fixed place of business. This definition applies regardless of whether the person acts as a principal, agent, or in any other capacity.
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