TMI BlogWhat is the location of the recipient of services for determination place of supply of services under GST / IGSTX X X X Extracts X X X X X X X X Extracts X X X X ..... given under Clause (70) of the CGST Act, 2017 as follows. (70) location of the recipient of services means, (a) where a supply is received at a place of business for which the registration has been obtained, the location of such place of business; (b) where a supply is received at a place other than the place of business for which registration has been obtained (a fixed establishment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egistration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; (c) 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 (d) in absence of such places, the location of the usual place of reside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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