Place of Business
THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
CHAPTER I
PRELIMINARY
2. Definitions.-In this Act, unless the context otherwise requires,-
***
(85) "place of business"
Includes-
(a) a place from where the business is ordinarily carried on, and includes a warehouse, a godown or any other place where a taxable person stores his goods, supplies or receives goods or services or both; or
(b) a place where a taxable person maintains his books of account; or
(c) a place where a taxable person is engaged in business through an agent, by whatever name called;
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