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<h1>'Place of Business' in Section 2(85) of CGST Act Includes Warehouses, Godowns, and Agent Operations for GST Compliance.</h1> The 'place of business' under section 2(85) of the CGST Act, 2017, encompasses several locations related to business operations. It includes places where business activities are conducted, such as warehouses or godowns, where goods are stored, where books of account are maintained, or where business is conducted through an agent. This definition is crucial for understanding business operations within the context of GST compliance and regulation.