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 the taxable territory where he has no fixed place of business;
casual taxable person means a person who occasionally undertakes
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; (30) “composite supply” means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply;Illustration: Where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is a principal supply. (31) “consideration” in relation to the supply of goods or services or both includes––
More Definitions of casual taxable person
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
casual taxable person means a person who occasionally undertakes transactions involving supply of goods and/or services in the course or furtherance of
casual taxable person means a person who occasionally undertakes transactions involving supply of goods and/or services in the course or furtherance of business whether as principal, agent or in any other capacity, in a taxable territory where he has no fixed place of business;Author comments: As per section 23 even a casual taxable person or a non-resident taxable person shall apply for registration at least five days prior to the commencement of business. Section 24 provides for special provisions relating to casual taxable person and non-resident taxable person. Further, as per Schedule V, a casual taxable person has to obtain registration, irrespective of the threshold.
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; (21) “central tax” means the central goods and services tax levied under section 9; (22) “cess” shall have the same meaning as assigned to it in the Goods and Services Tax (Compensation to States) Act; (23) “chartered accountant” means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949; (24) “Commissioner” means the Commissioner of central tax and includes the Principal Commissioner of central tax appointed under section 3 and the Commissioner of integrated tax appointed under the Integrated Goods and Services Tax Act; (25) “Commissioner in the Board” means the Commissioner referred to in section 168; (26) “common portal” means the common goods and services tax electronic portal referred to in section 146; (27) “common working days” in respect of a State or Union territory shall mean such days in succession which are not declared as gazetted holidays by the Central Government or the concerned State or Union territory Government; (28) “company secretary” means a company secretary as defined in clause (c) of sub-section (1) of section 2 of the Company Secretaries Act, 1980; (29) “competent authority” means such authority as may be notified by the Government; (30) “composite supply” means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply; Illustration.— Where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is a principal supply;
casual taxable person means a person who occasionally undertakes transactions involving supply of goods / services in the course or furtherance of business (whether as principal, agent or in any other capacity) in a State / Union Territory where has no fixed place of business.
casual taxable person means a person who occasional- ly under takes transactions involving supply of goods and/ or services in the course of furtherance of business wheth- er as principal, agent or in any other capacity, in a taxable territory where he has no fixed place of business:
casual taxable person means a person who occasionally undertakes transactions involving supply of goods and/or services in the course or furtherance ofPage 15 of 190business whether as principal, agent or in any other capacity, in a taxable territorywhere he has no fixed place of business;