Skip to content

Fixed Establishment

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) of IGST Act and section 2(50) of CGST Act.

This definition is relevant to determine where the taxable person should obtain GST Registration in a particular State.

GST-Goods and Service Tax | Tina Saha |