What is the location of supplier 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.
\nTHE CENTRAL GOODS AND SERVICES TAX ACT, 2017
\nThe definition regarding location location of the supplier of services has been given under Section 2 (71) of the CGST Act, 2017 as follows.
\n(71) “location of the supplier of services” means,-
\n (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;
\n (b) where a supply is made from a place other than the place of business for which registration has been obtai<\/p>\n
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