PLACE OF SUPPLY AND SERVICE UNDER GST

 

Location of the recipient of service:

Where a supply is received at a place of business for which the registration has been obtained Such place of business
 

Where a supply is received at a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere)

Such fixed establishment
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
In absence of such places The location of the usual place of residence of the recipient;

 

Location of the provider/supplier of services: 

 

Where a supply is made from a place of business for which the registration has been obtained The location of such place of business`
Where a supply is made from a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere) The location of such fixed establishment;
Where a supply is made from more than one establishment, whether the place of business or fixed establishment, The location of the establishment most directly concerned with the provision of the supply
In absence of such places, The location of the usual place of residence of the supplier;

 

 

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