Pankaj Rawat
(GST Practitioner)
(55047 Points)
Replied 08 May 2020
Actually it means determining the establishment "most directly concerned with the supply" will depend on the facts & supporting documentation. The documentation includes - Contract between service provider & receiver, can be verbal contract, particular for supplier from which establishment the service being
provided , in particular, for receiver at which establishment the service are actually consumed.
Thus , in case of multiple establishment of the a person , it's will be the establishment that actually provides, or receives a service that would be treated as "directly concerned" with the provisions of Services, in spite of contractual agreement or invoicing or payment.