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GST - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Place of supply - Finance Lease - as per the Provisions of ...

GST

December 19, 2022

Place of supply - Finance Lease - as per the Provisions of Section 13 of IGST Act,2017 where the location of the supplier of services or recipient of services is located outside India, the place of supply is the location of recipient of services. Therefore, the transaction is taxable under reverse charge basis, with tax to be paid by the recipient of services - AAAR

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