<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">In terms of section 2 (15) of the IGST Act, 2017, the location of a service provider is to be determined by applying the following steps sequentially:</span></span><br />
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<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">1) where a supply is made from a place of business for which the registration has been obtained, the location of such place of business;</span></span><br />
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<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">2) where a supply is made from a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment;</span></span><br />
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<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">3) where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provision of the supply; and</span></span><br />
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<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">4) in absence of such places, the location of the usual place of residence of the supplier.</span></span></p>

<p style="text-align:justify"><br />
<span style="font-size:14px"><span style="color:#34495e">The location of &lsquo;C&rsquo; is to be determined by applying the criterion from (2), or (3), or as the case may be, (4).</span></span></p>