Section 2(85) in Manipur Goods and Services Tax Act, 2017
(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;
