INDIA CODEIndia Code CompanionOpenAI with India Code 2.0

1 July 2017. The pages below are read as at that date. Where a page holds no text for it, the page says so. Clear the date

Act / Act 12 of 2017

Clause 2(85): place of business

In forceA commencement is recorded; no ending event is recorded.
The law's words

2(85). place of business."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;

Register reproduction note

The text above is a reproduction prepared for this register, not the certified Gazette wording. The Gazette in which the instrument was published remains the authentic record.

Connections
No typed connection is recorded for this provision.