Sec 2(14) – Location of the Recipient of Services

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Sec 2(14) – Location of the Recipient of Services 2017-04-19T23:05:02+00:00

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  • Ashish BadalaCA Ashish Badala
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    #1724 |

    “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 been obtained (a fixed establishment elsewhere), the location of such fixed establishment;
    (c) where a supply is received at more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the receipt of the supply; and
    (d) in absence of such places, the location of the usual place of residence of the recipient;

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