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Location of the recipient of services: section 2 of the IGST Act, 2017

From the IndiaAuditLens Law Library

GST›IGST Act, 2017›Section 2, definitions

The recipient’s service location follows the place where the supply is received: a registered business place or a fixed establishment elsewhere. Where several establishments receive the supply, the most directly concerned establishment supplies the location. In the absence of those places, the recipient’s usual residence 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(14), verbatim (show)

(14) "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;

2(14)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(14)

Receipt at the registered business place or another fixed establishment uses that place’s location. Receipt at several establishments uses the one most directly concerned with receipt of the supply. Usual residence applies where those places are absent.

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.

Location of the recipient of services 2(14)(a)-(d)

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References

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

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