Section 2(15) of IGST Act: Meaning of “Location of the Supplier of Services”

Definition of the term “Location of the Supplier of Services” under the Integrated Goods and Services Tax (IGST) Act, 2017

As per Section 2(15) of the Integrated Goods and Services Tax (IGST) Act, 2017, unless the context otherwise requires, the term “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 of such fixed establishment;

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

(d) in absence of such places, the location of the usual place of residence of the supplier.

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