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<h1>Understanding 'Location of Recipient of Services' Criteria Under CGST Act, 2017 for Tax Jurisdiction and Compliance.</h1> The GST Ready Reckoner outlines the criteria for determining the 'location of the recipient of services' under the CGST Act, 2017. It specifies that the location is identified as the place of business with registration, a fixed establishment elsewhere, the most directly concerned establishment, or the usual place of residence. The significance of determining the location is crucial for tax jurisdiction and compliance, especially for services provided from overseas. The location is determined based on registration, business establishment, fixed establishment, or usual residence, focusing on where the service is used or consumed.
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