Fixed Establishment

[Archna Gupta]

Dear Professional Colleagues

Please explain the concept of fixed establishment in GST law. Do we need to register the place of fixed establishment? If yes, then what is use of this term? What is the difference between place of business and fixed establishment.

Please reply.

Regards

AI Summary

Fixed establishment determines registration as an additional place of business and drives the place of supply under GST.
Fixed establishment is a place other than the registered place of business marked by a sufficient degree of permanence and a suitable structure with adequate human and technical resources to supply services or to receive and use services for its own needs. Temporary presence does not qualify. A fixed establishment located in a state separate from the principal registered place of business will be treated as an additional place of business and may require registration there; the establishment most directly concerned with use generally determines the location for tax purposes.