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?

[SHARAD ANADA]

Refer sec 2(77) of CGST Act

(77) “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;

Definition of IT Act is not applicable in GST.

If NRI is only providing renting services then in that case recepient is liable to pay GST. As Location of supplier is out of India

[Ganeshan Kalyani]

In my view the answer is NO.

[KASTURI SETHI]

Does not qualify the definition of NRI under GST.

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of Shri Sethi.

[JIGAR SHAH]

Dear all,

Thank you for the response towards the query.

AI Summary

Non-resident taxable person: GST residency follows CGST definition, not Income Tax; recipient may be liable for rental supplies. Section 2(77) of the CGST Act governs the concept of non-resident taxable person, meaning a person who occasionally supplies goods or services but has no fixed place of business or residence in India; the Income-tax Act definition is not applicable for GST. In the discussed scenario, an overseas supplier providing renting services with location outside India results in the Indian recipient being liable to pay GST.