Location of Supplier of Services – Sec 2(71)
“location of the supplier of services” means:
- where a supply is made from a place of business for which the registration has been obtained, the location of such place of business;
- 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;
- 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 provisions of the supply; and
- In absence of such places, the location of the usual place of residence of the supplier.
Location of supplier along with place of supply determines whether a supply is inter-State or intra-State (Sec 7 and 8 of the IGST Act, 2017)