Place of Business – Sec 2(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 good or provides / receives goods and / or Services 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.