Location of the recipient of services - GST Ready Reckoner - GST

As per section 2(70) of CGST Act, 2017 - Location of the recipient of services means, (a) where a supply is received at a place of business for which the registration has been obtained, the location of such place of business ; (b) where a supply is received at a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; (c) where a supply is received at more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the receipt of the supply; and (d) in absence of such places, the location of the usual place of residence of the recipient; As per the Education Guide dated 20/06/2012 Para 5.2.3 What is the significance of Location of a Service Provider or Receiver for determining taxing jurisdiction? In terms of explanation (2) to section 65B(44) , an establishment of a person outside the taxable territory is a person distinct from an establishment in a taxable territory. Thus, services provided from overseas are to be carefully judged whether they are being rendered by the establishment outside the taxable territory or within. Similarly, from the taxpayer's perspective the jurisdiction of the field formation, which is relevant for compliance with registration formalities, filing of returns, refund claims etc. by the person liable to pay tax (provider or receiver as the case may be), will be the location as determined in terms of these rules. Para 5.2.4 How will such location be determined? The location of a service provider or receiver (as the case may be) is to be determined by applying the following steps sequentially: A. where the service provider or receiver has obtained only one registration, whether centralized or otherwise, the premises for which such registration has been obtained; B. where the service provider or receiver is not covered by A above: i. the location of his business establishment; or ii. where services are provided or received at a place other than the business establishment i.e. a fixed establishment elsewhere, the location of such establishment; iii. where services are provided or received at more than one establishment, whether business or fixed, the establishment most directly concerned with the provision or use of the service; and iv. in the absence of such places, the usual place of residence of the service provider or receiver. It is important to note that in the case of a service receiver, the place relevant for determining location is the place where the service is used or consumed .