Section 2(14) in The Integrated Goods and Services Tax Act, 2017
(14)"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 place of business;(b)where a supply is received at a place other than the place of business for which registration has been 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;
