A non-resident taxable person under GST is someone who occasionally supplies goods or services in India. This applies even if they act as a principal or agent. Crucially, they do not have a fixed place of business or residence within India.
02 September 2020
Non-resident taxable person in GST means any person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India.