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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Fixed establishment: place with permanence and resources determines where services are used and taxed under GST.</h1> Fixed Establishment means a place, other than the registered business location, with sufficient permanence and suitable human and technical resources to supply or receive and use services. Temporary staff visits do not qualify. For multi locational entities, the geographical establishment that receives and bears the cost of services-including through internal recharge mechanisms-constitutes the location of use; accounting systems and ERP records typically identify that establishment. Establishments in taxable and non taxable territories are distinct persons, and where services are used at multiple establishments the one most directly concerned with use is the location of the receiver.

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