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Section 1 - Short title, extent an...
Section 2(6) - Definition of "aggr...
Section 2(5) - Definition of "agen...
Section 2(105) - Definition of "su...
Section 2(7) - Definition of "agri...
Section 2(107) - Definition of "ta...
Section 2(77) - Definition of "non...
Section 2(44) - Definition of "ele...
Section 2(45) - Definition of "ele...
Section 2(20) - Definition of "cas...
Section 2(61) - Definition of "inp...
Section 2(50) - Definition of "fix...
Section 2(85) - Definition of "Pla... Section 2(94) - Definition of "Reg... Section 2(82) - Definition of "out... Section 2(62) - Definition of "inp... Section 2(17) - Definition of "bus... Section 2(47) - Definition of "exe... Section 2(119) - Definition of "Wo... Section 2(68) - Definition of "Job... Section 2(88) - Definition of "Pri... Section 2(83) - Definition of "Out... Section 2(106) - Definition of "Ta... Section 2(52) - Definition of "goo... Section 2(75) - Definition of "mon... Section 2(102) - Definition of "se... Section 2(31) - Definition of "con... Section 2(90) - Definition of "pri... Section 2(30) - Definition of "com... Section 2(74) - Definition of "mix... Section 2(98) - Definition of "Rev... Section 2(112) - Definition of "tu... Section 2(78) - Definition of "non... Section 2(33) - Definition of "con...Section 2(50) - Definition of "fixed establishment" under CGST Act
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2(50).1 Definition of Fixed establishment
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Section 2(50) “fixed establishment” means a place (other than the registered place of business) which is characterised 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 |
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Conditions of Fixed Establishment a) Fixed establishment is a place other than registered place of business. b) It must have sufficient degree of permanence c) It must have suitable structure in terms of human and technical resources to supply/receive services. |
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