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<h1>Defining 'Location of Supplier of Services' under CGST Act 2017 for Tax Jurisdiction and Compliance Clarity.</h1> The 'location of the supplier of services' under the CGST Act, 2017, is defined based on the place of business registration, fixed establishments, or the supplier's usual residence. For determining taxing jurisdiction, the location of a service provider or receiver is crucial, especially for services provided from overseas. This location is determined by the registration premises, business establishment, or fixed establishment, with priority given to the establishment most directly concerned with the service. For service receivers, the location is where the service is used or consumed, impacting compliance with registration, returns, and refund claims.