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<h1>Understanding Principal Place of Business in GST: Defined by Section 2(89) of the CGST Act, 2017</h1> The principal place of business, according to section 2(89) of the CGST Act, 2017, is defined as the location specified as such in the certificate of registration. This definition is crucial for understanding GST regulations and is included in manuals, ready reckoners, and reference guides related to GST law and practice.