Place of Receipt
. For understanding Place of Supply for Services the following two concepts are very important namely:
Let’s understand these two concepts in detail as they will form the base for determining the place of supply in case of supply of services:
| S.No | Case | Location of Recipient of Service |
| A | where a supply is received at a place of business for which the registration has been obtained | 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) | 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 |
| D | in absence of such places | the location of the usual place of residence of the recipient; |
| S.No | Case | Location of Supplier of Services |
| A | where a supply is made from a place of business for which the registration has been obtained | the location of such place of business |
| B | where a supply is made from 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 made from more than one establishment, whether the place of business or fixed establishment, | the location of the establishment most directly concerned with the provision of the supply |
| D | in absence of such places, | the location of the usual place of residence of the supplier; |
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CA Inter
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