Text
The text below is these clauses of the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Clauses 2(50), 2(56), 2(70), 2(71), 2(79), 2(81), 2(85), 2(89), 2(109) and 2(113), verbatim (show)
(50) "fixed establishment" means a place (other than the registered place of business) which is characterised by a sufficient degree of permanence and suitable structure in terms of human and technical resources to supply services, or to receive and use services for its own needs;
(56) "India" means the territory of India as referred to in article 1 of the Constitution, its territorial waters, seabed and sub-soil underlying such waters, continental shelf, exclusive economic zone or any other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976 (80 of 1976), and the air space above its territory and territorial waters;
(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 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;
(71) "location of the supplier of services" means,-
(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;
(b) 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;
(c) 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 provisions of the supply; and
(d) in absence of such places, the location of the usual place of residence of the supplier;
(79) "non-taxable territory" means the territory which is outside the taxable territory;
(81) "other territory" includes territories other than those comprising in a State and those referred to in sub-clauses (a) to (e) of clause (114) ;
(85) "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;
(89) "principal place of business" means the place of business specified as the principal place of business in the certificate of registration;
(109) "taxable territory" means the territory to which the provisions of this Act apply;
(113) "usual place of residence" means-
(a) in case of an individual, the place where he ordinarily resides;
(b) in other cases, the place where the person is incorporated or otherwise legally constituted;
* Enforced w.e.f. 22nd July 2017.
2(50)fixed establishment
"fixed establishment" means a place (other than the registered place of business) which is characterised by a sufficient degree of permanence and suitable structure in terms of human and technical resources to supply services, or to receive and use services for its own needs;Section 2(50)
The place must be outside the registered place of business and have sufficient permanence and suitable human and technical resources. Those resources support supplying services or receiving and using services for its own needs.
2(56)India
"India" means the territory of India as referred to in article 1 of the Constitution, its territorial waters, seabed and sub-soil underlying such waters, continental shelf, exclusive economic zone or any other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976 (80 of 1976), and the air space above its territory and territorial waters;Section 2(56)
The definition includes constitutional territory, territorial waters, the underlying seabed and subsoil, and the named continental-shelf and maritime zones. It also includes airspace above the territory and territorial waters.
2(70)location of the recipient of services
"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;Section 2(70)
Receipt at a registered business place or a fixed establishment uses that place’s location. Receipt at several establishments uses the establishment most directly concerned; absence of those places uses usual residence.
2(71)location of the supplier of services
"location of the supplier of services" means,- (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; (b) 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; (c) 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 provisions of the supply; and (d) in absence of such places, the location of the usual place of residence of the supplier;Section 2(71)
Supply from a registered business place or a fixed establishment uses that place’s location. Supply from several establishments uses the establishment most directly concerned; absence of those places uses usual residence.
2(79)non-taxable territory
"non-taxable territory" means the territory which is outside the taxable territory;Section 2(79)
The territory lies outside the taxable territory.
2(81)other territory
"other territory" includes territories other than those comprising in a State and those referred to in sub-clauses (a) to (e) of clause (114) ;Section 2(81)
The inclusive definition covers territories other than those comprising a State or the territories identified in clause (114)(a) to (e).
2(85)place of business
"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;Section 2(85)
The term includes ordinary business premises, storage and supply or receipt locations, and the place where books of account are maintained. It also includes a place where business is conducted through an agent.
2(89)principal place of business
"principal place of business" means the place of business specified as the principal place of business in the certificate of registration;Section 2(89)
The registration certificate identifies the principal place of business.
2(109)taxable territory
"taxable territory" means the territory to which the provisions of this Act apply;Section 2(109)
The territory is that to which this Act applies.
2(113)usual place of residence
"usual place of residence" means- (a) in case of an individual, the place where he ordinarily resides; (b) in other cases, the place where the person is incorporated or otherwise legally constituted;Section 2(113)
An individual uses the place of ordinary residence. Other persons use the place of incorporation or other legal constitution.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Places, establishments and territory clauses (50), (56), (70), (71), (79), (81), (85), (89), (109) and (113)
Questions to answer on the file8 questions
References
- Central Board of Indirect Taxes and Customs. "Section 2. Places, establishments and territory". Central Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.
External links
- CGST Act, 2017, Section 2 on the CBIC tax information portal