Non-resident taxable person definition: occasional suppliers without a fixed place of business in India fall within GST registration scope. A non-resident taxable person under Section 2(77) means a person who occasionally undertakes transactions involving supply of goods and/or services, whether as principal, agent or in any other capacity, but who has no fixed place of business or residence in India; classification hinges on the occasional nature of supplies and absence of a permanent business location or residence in India.