TaxTMI 
TaxTMI 
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?
Definition of NRI as per GST
29 Mar 2019 
5 Replies 
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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. (AI Summary)
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. (AI Summary)