Section - 2(14), Location of the recipient of services defined under (IGST Act, 2017)
Section - 2(14), Location of the recipient of services defined under (IGST Act, 2017)
Definitions of “location of the recipient of services”
“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 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 residence of the recipient;
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