Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 2(70)] [Section 2] [Entire Act] Union of India - Subsection Section 2(70)(d) in The Central Goods and Services Tax Act, 2017 (d)in absence of such places, the location of the usual place of residence of the recipient;