Location of the supplier of services

The act says that we have to consider the place of business of the supplier which may be other then the regular location of the business which is specifically may be a different place of business which is mostly concerned with the supply of services of the business organisation of the supplier which may be a fixed establishment. The CGST and IGST Bills define ‘Fixed Establishment’ as follows: “Fixed establishment means a place (other than a registered place of business) which is characterized by a sufficient degree of permanence and suitable structure in terms of human and technical resources to supply services or to receive and use services for its own needs” Hence, the concept of fixed establishment under GST law is a ‘rule of substance’ which seeks to capture ‘unregistered’ places of business fulfilling following conditions: 1. Sufficient degree of permanence; 2. Suitable structure in terms of: 3. Human and 4. Technical resources 5. Supply or receipt of services

Actually it means determining the establishment "most directly concerned with the supply" will depend on the facts & supporting documentation. The documentation includes - Contract between service provider & receiver, can be verbal contract, particular for supplier from which establishment the service being
provided , in particular, for receiver at which establishment the service are actually consumed.

Thus , in case of multiple establishment of the a person , it's will be the establishment that actually provides, or receives a service that would be treated as "directly concerned" with the provisions of Services, in spite of contractual agreement or invoicing or payment.