Establishments of distinct persons - GST Ready Reckoner - GST

For the purpose of this act (i.e. IGST Act, 2017), As per explanation no. 1 of section 8 of IGST Act Establishments of distinct persons where a person has, (i) an establishment in India and any other establishment outside India; (ii) an establishment in a State or Union territory and any other establishment outside that State or Union territory; or (iii) an establishment in a State or Union territory and any other establishment registered within that State or Union territory, then such establishments shall be treated as establishments of distinct persons.