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What is the location of supplier of services for determination place of supply of services under GST / IGST
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....on 2 (71) of the CGST Act, 2017 as follows. (71) "location of the supplier of services" means,- (a) where a supply is made from a place of business for which the registration has been obtained, the location of such place of business; (b) where a supply is made from a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location....