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    <title>additional place of business</title>
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    <description>A premises given on rental basis does not constitute an additional place of business; therefore the address of a rented premises need not be added as an additional place of business for GST registration or compliance when the owner already has other place(s) of business in the same state and charges GST on the rent.</description>
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      <description>A premises given on rental basis does not constitute an additional place of business; therefore the address of a rented premises need not be added as an additional place of business for GST registration or compliance when the owner already has other place(s) of business in the same state and charges GST on the rent.</description>
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      <law>GST</law>
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