Temporary Residence - Definition / Legal Terminology - Income Tax

Temporary Residence The term temporary stay is not defined anywhere in the CGST Act, 2017 or under the Finance Act, 1994. Reference is thus drawn to the definition of the term Temporary Residence as per the Law Insider Dictionary. The same has been reproduced below for your ease of reference: Temporary residence means a place where the person abides, lodges, or resides, including, but not limited to, vacation, business, or personal travel destinations in or out of this state, for a period of 5 or more days in the aggregate during any calendar year and which is not the person s permanent address or, for a person whose permanent residence is not in this state, a place where the person is employed, practices a vocation, or is enrolled as a student for any period of time in this state. Basis above, it can be inferred that a temporary residence does not include a place where the person is enrolled as a student for any period of time. The Applicant wishes to submit that the students stay in the hostels for a period of more than 3 months. Basis the application of the above definition in the present case, such stay of the students cannot be termed as a temporary residence/stay. [ M/S. Maharashtra Jain Education Society - 2024 (8) TMI 294 - AAR, Maharashtra ]