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THE BIHAR GOODS AND SERVICES TAX ACT, 2017
CHAPTER I - PRELIMINARY

2(20). "casual taxable person"

In this Act, unless the context otherwise requires :-

(20). "casual taxable person" means a person who occasionally under takes 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;