"Casual taxable person" means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in a State or a Union territory where he has no fixed place of business.
source https://www.caclubindia.com/articles/casual-taxable-person-under-gst-47981.asp
source https://www.caclubindia.com/articles/casual-taxable-person-under-gst-47981.asp
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