Location of the Recipient of Services- Meaning under GST

According to Section 2(70) of the CGST ACT, 2017, "Location of the Recipient of Services" means,-

(a) where a supply is received at a place of business for which the registration has been obtained, the location of such premises;

(b) where a supply is received at a place other than the place of business for which registration is obtained (a fixed establishment elsewhere), the location of such fixed establishment;

(c) where a supply is received at more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the receipt of the supply; and

(d) in absence of such places, the location of the usual place of residence of the recipient;

Source: Central Goods & Services Act, 2017