What is the location of supplier of services for determination place of supply of services under GST / IGST

Section - 002 - Definitions.

THE CENTRAL GOODS AND SERVICES TAX ACT, 2017

The definition regarding location location of the supplier of services has been given under Section 2 (71) of the CGST Act, 2017 as follows.

(71) “location of the supplier of services” means,–

(a) where a supply is made from a place of business for which the registration has been obtained, the location of such place of business;

(b) where a supply is made from a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment;

(c) where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provisions of the supply; and

(d) in absence of such places, the location of the usual place of residence of the supplier;

Further, the same definition of location of supplier of services has been given separately under Section 2(15) of IGST Act, 2017

(15) “location of the supplier of services” means,––

(a) where a supply is made from a place of business for which the registration has been obtained, the location of such place of business;

(b) where a supply is made from a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment;

(c) where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provision of the supply; and

(d) in absence of such places, the location of the usual place of residence of the supplier;

Dated: 9-5-2017