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VAT

Definitions under Section 2 of IGST ACT 2017 – Incl. definition of Fixed Establishment and many others

Source Taxguru

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.

Fixed Establishment- refers to place

  • Having a sufficient degree of permanence
  • Having a structure of human and technical resources
  • Other than the registered place of business

 

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