Section 2(89) | CGST Act | What is PRINCIPAL PLACE OF BUSINESS Under GST? #TaxationGuruji
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 (89) “principal place of business” means the place of business specified as the
principal place of business in the certificate of registration.
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