What is the location of the recipient of services for determination place of supply of services under GST / IGST
Section – 002 – Definitions. THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
GST
Act-Rules
Dated:- 9-5-2017
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 be
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