Section 2(50) - Definition of "fixed establishment" under CGST Act

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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