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

Dated:- 9-5-2017 - Section - 002 - Definitions. THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 The definition regarding location location of the recipient of services has been given under Clause (70) of the CGST Act, 2017 as follows. (70) location of t .....

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r which registration 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 t .....

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n separately under Section 2(15) of IGST Act, 2017 (14) 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) wher .....

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