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

From the IndiaAuditLens Law Library

GST›IGST Act, 2017›Section 2, definitions

The supplier’s service location follows the place from which the supply is made: a registered business place or a fixed establishment elsewhere. Where several establishments make the supply, the most directly concerned establishment supplies the location. In the absence of those places, the supplier’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(15), verbatim (show)

(15) "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 provision of the supply; and

(d) in absence of such places, the location of the usual place of residence of the supplier;

2(15)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 provision of the supply; and (d) in absence of such places, the location of the usual place of residence of the supplier;Section 2(15)

Supply from the registered business place or another fixed establishment uses that place’s location. Supply from several establishments uses the one most directly concerned with provision 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 supplier of services 2(15)(a)-(d)

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References

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

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