Section 2(85) of CGST Act 2017 :"Place of Business" includes -
(a) a place from where the business is ordinarily carried on, and includes a warehouse, a godown or any other place where a taxable person stores his goods, supplies or receives goods or services or both; or
(b) a place where a taxable person maintains his books of account; or
(c) a place where a taxable person is engaged in business through an agent, by whatever name called.
Section 2(86) of CGST Act 2017 :"Place of Supply" means the place of supply as referred to in Chapter V of the Integrated Goods and Services Tax Act.
( As per section 11 of IGST Act 2017, Place of Supply means -
a) imported into India, shall be location of importer.
b) exported from India, shall be location outside India.)
(a) a place from where the business is ordinarily carried on, and includes a warehouse, a godown or any other place where a taxable person stores his goods, supplies or receives goods or services or both; or
(b) a place where a taxable person maintains his books of account; or
(c) a place where a taxable person is engaged in business through an agent, by whatever name called.
Section 2(86) of CGST Act 2017 :"Place of Supply" means the place of supply as referred to in Chapter V of the Integrated Goods and Services Tax Act.
( As per section 11 of IGST Act 2017, Place of Supply means -
a) imported into India, shall be location of importer.
b) exported from India, shall be location outside India.)
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