Section 2(50) of Rajasthan GST Act 2017: Meaning of “fixed establishment”

Definition of the term “fixed establishment” under Section 2(50) of the Rajasthan GST Act, 2017

As per Section 2(50) of the Rajasthan GST Act, unless the context requires otherwise, the term “fixed establishment” means a place (other than the registered place of business) which is characterised by a sufficient degree of permanence and suitable structure in terms of human and technical resources to supply services, or to receive and use services for its own needs.

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