Section - 2(113), Usual place of residence defined under (CGST ACT, 2017)
Section - 2(113), Usual place of residence defined under (CGST ACT, 2017)
Definitions
“Usual place of residence” means–
(a) in case of an individual, the place where he ordinarily resides;
(b) in other cases, the place where the person is incorporated or otherwise legally constituted;
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