https://www.taxtmi.com/forum/issue?id=114810 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. en-us Fri, 29 Mar 2019 18:17:03 +0530 Thu, 23 Jan 2025 15:55:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114810 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. Discussion-Forum GST Fri, 29 Mar 2019 18:17:03 +0530 https://www.taxtmi.com/forum/issue?id=114810