Section 2(7) of IGST Act: Meaning of “Fixed Establishment”

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

As per Section 2(7) of the Integrated Goods and Services Tax (IGST) Act, 2017, unless the context otherwise requires, 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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