https://www.taxtmi.com/manuals?id=5053 The term temporary residence is not defined in CGST or the Finance Act; reliance is placed on a dictionary definition describing temporary residence as short-term lodging not amounting to a permanent address, with a separate clause for non residents employed or enrolled as students. Under that definition, a place where a person is enrolled as a student and resides for an extended period is not treated as temporary residence, and student stays in institutional hostels that extend beyond short term lodging are therefore not characterised as temporary residence. en-us Fri, 13 Sep 2024 17:11:00 +0530 Wed, 11 Jun 2025 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=5053 The term temporary residence is not defined in CGST or the Finance Act; reliance is placed on a dictionary definition describing temporary residence as short-term lodging not amounting to a permanent address, with a separate clause for non residents employed or enrolled as students. Under that definition, a place where a person is enrolled as a student and resides for an extended period is not treated as temporary residence, and student stays in institutional hostels that extend beyond short term lodging are therefore not characterised as temporary residence. Manuals Income Tax Fri, 13 Sep 2024 17:11:00 +0530 https://www.taxtmi.com/manuals?id=5053