Section 2(85) of CGST Act: Meaning of “Place of Business”

Definition of the term “Place of Business” under the Central Goods and Services Tax (CGST) Act, 2017

As per Section 2(85) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “place of business” includes–

(a) a place from where the business is ordinarily carried on, and includes a warehouse, a godown or any other place where a taxable person stores his goods, supplies or receives goods or services or both; or

(b) a place where a taxable person maintains his books of account; or

(c) a place where a taxable person is engaged in business through an agent, by whatever name called.

Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

Section 2 of CGST Act, 2017: Definitions

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