Section - 2(7), Fixed establishment defined under (IGST Act, 2017)
Section - 2(7), Fixed establishment defined under (IGST Act, 2017)
Definitions of “Fixed establishment”
“Fixed establishment” means a place (other than the registered place of business) which is characterised by a sufficient degree of permanence and suitable structure in terms of human and technical resources to supply services or to receive and use services for its own needs;
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