Definition of NRI as per GST

[JIGAR SHAH]

If an assessee is non resident as per the Income tax Act 1961 and has a residence (house) in India, will he be covered in the definition of Non resident under GST?

AI Summary

Clarification: Owning an Indian residence doesn't make a non-resident under GST law per Section 2(77) of CGST Act. A query was raised about whether an individual classified as a non-resident under the Income Tax Act, 1961, but owning a residence in India, qualifies as a non-resident under the Goods and Services Tax (GST) law. Responses clarified that the definition of a 'non-resident taxable person' under GST, as per Section 2(77) of the CGST Act, does not align with the Income Tax Act. A non-resident under GST is someone who occasionally supplies goods or services in India without a fixed business or residence. It was concluded that such an individual does not meet the GST definition of a non-resident.