Casual taxable person: Means a person who occasionally undertakes transactions involving supply of goods or services in course or furtherance of business, whether as an agent, principal or otherwise, in a State, UT where he has no fixed place of business. The casual taxable person is a new concept introduced in GST. Casual taxable person can be anyone. The definition of casual taxable person can be broken down in 4 main phrases
Registration in a particular state will be provided for the principal place of business other businesses in that state will be termed as place of business/additional place of business. One place must be declared as Principal place of business, as the registration will be provided for that place only.
Notification 18/2017 – of IGST rates – exempts services imported by a unit or a developer in the Special Economic Zone for authorised operations, from the whole of the integrated tax leviable thereon under section 5 of the Integrated Goods and Service Tax Act, 2017 (13 of 2017). No IGST on the import of services by the SEZ unit or developer.
