Book a demo
IndiaAuditLens Law Library

Fixed establishment: section 2 of the IGST Act, 2017

From the IndiaAuditLens Law Library

GST›IGST Act, 2017›Section 2, definitions

A fixed establishment is a place other than the registered place of business with sufficient permanence and suitable human and technical resources. Those resources must support supplying services or receiving and using services for the place’s own needs. This definition applies unless the context otherwise requires.[1]

Text

The text below is these clauses of the section as served by the CBIC tax information portal on 12 August 2021, 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.

Clause 2(7), verbatim (show)

(7) "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;

2(7)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(7)

Permanence and a suitable resource structure qualify the place. The structure may serve either the supply of services or their receipt and use for the establishment’s own needs.

Questions to answer on the file6 questions
Ticks stay in this browser only.

References

  1. Central Board of Indirect Taxes and Customs. "Section 2. Fixed establishment". Integrated Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 12 August 2021.

External links