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

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hich 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 es .....

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parately 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 sup .....

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