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            Clarifying 'Temporary Residence': Precise Legal Interpretation of Stay Duration and Residential Status Under Tax Regulations

            A legal text discussing the definition of 'temporary residence' in tax and legal contexts. The term is not explicitly defined in CGST Act or Finance Act. A reference definition describes temporary residence as a place where a person stays for 5 or more days in a calendar year, excluding permanent address or student enrollment locations. The analysis suggests student hostel stays exceeding 3 months do not constitute temporary residence.

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