TMI BlogPlace of businessX X X X Extracts X X X X X X X X Extracts X X X X ..... Whether merely having a PAN/TAN means having existence in India? Is there any Caselaws ( Direct or Indirect Tax) wherein it has been discussed whether merely holding PAN/TAN is equivalent to having ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istence or place of business in India. Saket - Reply By Shilpi Jain - The Reply = Under GST you need to have a fixed establishment to take registration in India, unless you are a non-resident taxab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le person: Pls see both the def below (50) fixed establishment means a place (other than the registered place of business) which is characterised by a sufficient degree of permanenceand suitable s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tructure in terms of human and technical resources to supply services, or to receive and use services for its own needs; (77) non-resident taxable person means any person who occasionally underta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kes transactions involving supply of goods or services or both,whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India; - Reply By KASTUR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I SETHI - The Reply = When GST law is very much clear, no need to take shelter of any case law. - Place of business - Query Started By: - saket s Dated:- 31-3-2022 Goods and Services Tax - GST - Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 2 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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