Section 2(7) of IGST Act: Meaning of “Fixed Establishment”

Section 2(7) of IGST Act: Meaning of “Fixed Establishment”

As per Section 2(7) of the Integrated Goods and Services Tax (IGST) Act, 2017, unless the context otherwise requires, the term “fixed establishment” has been defined, as under:

Section 2(7) of IGST Act: Definition of “Fixed Establishment” (CHAPTER I – PRELIMINARY)

“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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The Integrated Goods and Services Tax (IGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Integrated Goods and Services Tax (IGST) (Amendment) Act, 2018 on 30 Aug. 2018. Further, CBIC has separately notified the commencement date of provisions of various Sections of the IGST (Amendment) Act 2018 vide Notification No. 1/2019 Integrated Tax dt. 29 Jan. 2019 , except for sections where the date of commencement different from 1 Feb. 2019 and has specifically been mentioned in the IGST Amendment Act, 2018 itself.

Related Posts:

Integrated Goods and Services Tax (IGST) Act, 2017 (Section-wise/ Chapter-wise)

Section 2 of IGST Act, 2017: Definitions

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