Explain the following terms in the context and with reference to the provisions contained under the CGST Act, 2017: (ii) Casual Taxable Person.

Casual Taxable Person Casual Taxable Person is being defined in section 2 (2) of the CGST Act 2017 means a person who occasionally undertakes transactions involving supply of goods and/or services in the course or furtherance of business whether as principal, or agent or in any other capacity, in a State or a Union territory where he has no fixed place of business. Note: Person includes individuals, Hindu Undivided Family, company including government company, firm, limited liability partnership, an association of persons, a body of individuals, co-operative society, local authority, government including a corporation. Principal place of business means the place of business specified as the principal place of business in the certificate of registration