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of <h1>Understanding 'Fixed Establishment' Under CGST Act, 2017: Key Traits and Tax Implications for Multi-Locational Entities</h1> A 'fixed establishment' under the CGST Act, 2017, refers to a location other than the registered business place, characterized by permanence and adequate human and technical resources to supply or receive services for its needs. Temporary staff presence doesn't qualify. The establishment's adequacy and permanence are crucial for executing tasks. In multi-locational entities, services may be negotiated centrally but rendered elsewhere, with payments made by respective establishments. Accounting systems like ERP help track service usage. Establishments in taxable and non-taxable territories are distinct, with tax jurisdiction based on where services are primarily used or consumed.
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