fixed establishment means a place (other than the registered place of business) which is characterised by a sufficient degree of permanence and suitable structure in terms of human and technical resources to supply services, or to receive and use services for its own needs;
fixed establishment means the posts which have been created for the normal and regular requirements of a department;
fixed establishment means the posts created for the normal and regular requirements of the Correctional Service;
Examples of fixed establishment in a sentence
In the case of a natural person, if he does not have a Place of Business or Fixed Establishment, it will be his usual place of residence.
Place of Residence of a Person: The location of Place of Business or any other type of Fixed Establishment is.
If the Service Provider notifies the Company that it does not have Fixed Establishment in India, then, any Indian GST chargeable on the services provided by the Service Provider under this Agreement shall be paid by the Company directly to the relevant Government Authority.
Prior to commencing the Services, the Service Provider shall notify the Company whether or not it has Fixed Establishment in India.
A valid Fixed Establishment Agreement must be on file for each individual location a vendor operates within the City of Xxxxx.
More Definitions of fixed establishment
fixed establishment means the posts which have been created for the normal and regular requirements of the Service; (xxvii) (x) "member" means any member of the Service referred to in section 5(2), including-
fixed establishment means the posts which have been created for the normal and regular permanent requirements of the Service or any organisational component thereof;
fixed establishment means the posts determined in terms of regulation 12 for the normal and regular requirements of an institution;
fixed establishment means the posts created for the normal and regular requirements of a public broadcasting service conducted by a broadcaster which were filled on a fixed basis before 1 October 1995 and which are still so filled by the transfer date;
fixed establishment means a place (other than the registered place of business) which is characterised by a sufficient degree of
fixed establishment means a place (other than the registered place of business) which is characterized by a sufficient degree of permanence and suitable structure in terms of human and technical resources to supply services, or to receive and use services for its own needs. 45 Whether a works contractor is liable to obtain registration in every state where he undertakes a project? ARGUMENTS FAVORING MULTIPLE REGISTRATION The registration provisions require the work contractor to obtain registration in each such state, where a taxable person stores his goods or receives goods or services Based on Concept of Place of Business(Sec2(85)...” Hence, in case the taxable person stores his goods at the construction site, it will be considered as his place of business and he will be liable to take registration at the construction site. ARGUMENTS FAVORING SINGLE REGISTRATION Generally most contracts are entered into by the works contractor from its usual place of business which might be registered under GST. From this location, the works contractor undertakes all the necessary activities like execution of the contracts, planning, scheduling, co-ordination of the supplies from the sub contractors, vendors etc. The site office, if any, at the project site is for the limited purpose of co-ordination and supervision of the work and the said site office would cease to exist, on completion of the project. Further, this contracting location will be responsible for overall execution and delivery of the solution to the project owner. On the strict reading of sec. 22 of the CGST Act, it appears that the obligation for the registration arises in the state from where taxable supplies are made. ‘From where taxable supplies are made’ should arguably mean a state from where overall contractual obligation to make taxable supplies is discharged and not the state where the work is physically executed. The entire staff of Higher officials, decision making, purchasing, planning being done at Main office and site office is temporary office, not fixed establishment.
fixed establishment means [Section 2(7) of IGST Act]: