Section - 002 - Definitions.

THE CENTRAL GOODS AND SERVICES TAX ACT, 2017

The definition regarding location location of the recipient of services has been given under Clause (70) of the CGST Act, 2017 as follows.

(70) “location of the recipient of services” means,–

(a) where a supply is received at a place of business for which the registration has been obtained, the location of such place of business;

(b) where a supply is received at a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment;

(c) where a supply is received at more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the receipt of the supply; and

(d) in absence of such places, the location of the usual place of residence of the recipient;

 

Further, the same definition of location of recipient of services has been given separately under Section 2(15) of IGST Act, 2017

(14) “location of the recipient of services” means,––

(a) where a supply is received at a place of business for which the registration has been obtained, the location of such place of business;

(b) where a supply is received at a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment;

(c) where a supply is received at more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the receipt of the supply; and

(d) in absence of such places, the location of the usual place of residence of the recipient;

Location of recipient of services determines place of supply; prioritise registered business, fixed establishment, most concerned establishment, then residence. The location of the recipient of services is determined hierarchically: (a) the location of the registered place of business where the supply is received; (b) if received at a place other than the registered place, the location of the fixed establishment elsewhere; (c) where received at multiple establishments, the establishment most directly concerned with receipt; and (d) if none of these exist, the usual place of residence of the recipient. The IGST Act contains the same hierarchical definition.