TaxTMI Login
Just a moment...
By creating an account you can:
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All TMI Notes
of of All TMI Notes
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Determining 'Location of Recipient of Services' under CGST Act Clause (70) and IGST Act Section 2(15) Explained.</h1> The Central Goods and Services Tax Act, 2017, under Clause (70) of the CGST Act and Section 2(15) of the IGST Act, defines the 'location of the recipient of services' for determining the place of supply. It specifies that the location is the place of business where registration is obtained if the supply is received there. If received at another fixed establishment, it is that location. If received at multiple establishments, it is the establishment most directly concerned with the supply. If none of these apply, it defaults to the recipient's usual place of residence.
TaxTMI 
TaxTMI 