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Location of Recipient of Services – Sec 2(70)

Location of Recipient of Services – Sec 2(70)

“location of the recipient of services” means

  • where a supply is received at a place of business for which the registration has been obtained, the location of such place of business;
  • 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;
  • 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
  • in absence of such places, the location of the usual place of residence of the recipient

Location of recipient of goods has not been defined under GST Law.

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