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GST TERMINOLOGY – PART I

Goods and Services Tax - GST - By: - Dr. Sanjiv Agarwal - Dated:- 14-9-2016 Last Replied Date:- 15-9-2016 - GST TERMINOLOGY - PART I Model GST Law, as placed in public domain on 15th June, 2016 by the Empowered Committee of State Finance Ministers (EC) contains the draft of model GST law which provides a basis for CGST / SGST / IGST legislations to the enacted in near future. Like in any other statute or tax law, model law on GST also contains exhaustive terminology or interpretations for unders .....

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to 'address or place' in this part- Address of delivery [Section 2(2)] Address on record [Section 2(3)] Fixed establishment [Section 2(46)] Location of recipient of service [Section 2 (64)] Location of supplier of service [ Section 2 (65)] Place of business [Section 2(75)] Principle place of business [Section 2(78)] Usual place of residence [Section 2(105)] Address of delivery [Section 2 (2)] 'Address of delivery' means the address of the recipient of goods and/or services indica .....

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uld have issued such tax invoice for delivery of goods or services in question. Literally, address means the particulars of the place where someone lives or an organization is situated. What is an 'invoice' is defined in section 2(60) read with section 23 to mean a document showing the description, quantity and value of goods or services, tax charged thereon and other prescribed particulars. 'Taxable person' is defined in section 2(96) read with section 9 to mean a person who car .....

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n. 'Address on record' means the address of the recipient as available in the records of the supplier. In case of service and sale, recipients will be service receiver and buyer respectively. Therefore, address of service receiver and buyer as available in the records of service provider and seller shall be treated as 'address on record'. Address on record would imply address in the records of supplier of goods or services. Such address may therefore, be different from the regist .....

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39;place of business' which has been separately defined in clause 75 of section 2. Fixed establishment is - Place other than place of business It is characterized by a sufficient degree of - Permanence, and Suitable structure It should be meant to supply services or to receive and use services for its own needs. Such permanence should be have sufficient degree of permanence. What is sufficient is subjective and would depend upon facts and circumstances of each case. Examples of permanence ma .....

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o carry out an activity for a consideration, or to receive and use a service supplied. Similarly, it will be important to evaluate the permanence of the arrangement i.e. whether it is capable of executing the task. In Faaborg - Gelting Linien A/S v. Finanzamt Finansburg (2012) 36 STT 119 (ECJ), it was held that for location of service provider, fixed establishment should be of a certain minimum size and both the human and technical resources necessary for provision of services must be permanentl .....

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h registration has been obtained, the location of such place of business; where a supply is received at a place other than the place of business for which registration has been obtained, that is to say, a fixed establishment elsewhere, the location of such fixed establishment; where a supply is received at more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the receipt of the supply; and in absence of s .....

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than the business establishment, that is to say, a fixed establishment elsewhere, the location of such establishment; or where services are used at more than one establishment, whether business or fixed, the establishment most directly concerned with the use of the service; and in the absence of such places, the usual place of residence of the recipient of service. 'Usual place of residence' in case of a body corporate means the place where it is incorporated or otherwise legally constit .....

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siness. Location of supplier of service [Section 2(65)] 'Location of supplier of service' means: where a supply is made from a place of business for which registration has been obtained, the location of such place of business ; where a supply is made from a place other than the place of business for which registration has been obtained, that is to say, a fixed establishment elsewhere, the location of such fixed establishment; where a supply is made from more than one establishment, wheth .....

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btained; where the service provider is not covered under sub-clause (a): the location of his business establishment; or where the services are provided from a place other than the business establishment, that is to say, a fixed establishment elsewhere, the location of such establishment; or where services are provided from more than one establishment, whether business or fixed, the establishment most directly concerned with the provision of the service; and in the absence of such places, the usu .....

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'Place of business' includes- a place from where the business is ordinarily carried on, and includes a warehouse, a godown or any other place where a taxable person stores his goods, provides or receives goods and/or services; or a place where a taxable person maintains his books of account; or a place where a taxable person is engaged in business through an agent, by whatever name called; The place of business would accordingly include the following places - place from where business is .....

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ve one. It will include any one or more or all of the aforementioned places. Place of business is not defined in the present Central Excise or Service Tax law. Principal Place of Business [Section 2(78)] 'Principal place of business' means the place of business specified as the principal place of business in the certificate of registration where the taxable person keeps and maintains the accounts and records as specified under section 42. For a place of business to be a 'principal pl .....

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goods Input tax credit availed Output tax payable and paid Such other particulars as prescribed Section 42 also provides that where more than one place of business is specified in the certificate of registration, the accounts relating to each place of business shall be kept at such places of business concerned. Usual place of residence [Section 2(105)] 'Usual place of residence' means: in case of an individual, the place where he ordinarily resides. in other cases, the place where the pe .....

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