Section 2(50) | CGST Act | What is FIXED ESTABLISHMENT Under GST? #Taxat...





THE CENTRAL GOODS AND SERVICES TAX ACT, 2017:
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:
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.

Follow Us:
http://Twitter.com/TaxationGuruji
http://Facebook.com/TaxationGurujiChannel
http://Instagram.com/TaxationGuruji
http://TaxationGuruji.in

Please Make Comment; Let Us Know Good Things About Videos.
Thanks For Watching "Taxation Guruji Youtube Channel"

जय हिंद! वन्दे मातरम्!

#fixedestablishment #GST #TaxationGuruji #Section2

Comments