The concept of ‘fixed establishment’ under GST in India is an important one as it impacts service providers and those receiving services and having operations across multiple units located across different States. Its importance stems from the fact that where a person is said to have a fixed establishment in a particular State and can be regarded to have supplied services therefrom, such person could be called upon by Revenue Authorities to register the said establishment in that State.
Source Taxguru
See also ECJ Cases: Focus on ”Fixed Establishments” (Art. 44 & 45)
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