https://www.taxtmi.com/manuals?id=4619 Location of the recipient of services determines taxing jurisdiction: the location is the registered place of business receiving the supply; if received at a different place, the fixed establishment there; if received at multiple establishments, the establishment most directly concerned with receipt; and if none, the usual place of residence. Determination follows a sequential test: registration premises where a single registration exists; otherwise business establishment; fixed establishment where services occur; the establishment most directly concerned when services occur at multiple places; and failing these, usual residence. For receivers, the location is where the service is used or consumed. en-us Tue, 13 Aug 2024 15:17:00 +0530 Tue, 08 Oct 2024 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4619 Location of the recipient of services determines taxing jurisdiction: the location is the registered place of business receiving the supply; if received at a different place, the fixed establishment there; if received at multiple establishments, the establishment most directly concerned with receipt; and if none, the usual place of residence. Determination follows a sequential test: registration premises where a single registration exists; otherwise business establishment; fixed establishment where services occur; the establishment most directly concerned when services occur at multiple places; and failing these, usual residence. For receivers, the location is where the service is used or consumed. Manuals GST Tue, 13 Aug 2024 15:17:00 +0530 https://www.taxtmi.com/manuals?id=4619