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Rule 4 - The supply of services attributable to different States or Union territories, under sub section (3) of section 12 ..... - Integrated Goods and Services Tax Rules, 2017

Extract

..... ty or for carrying out or co-ordination of construction work; or (b) lodging accommodation by a hotel, inn, guest house, homestay, club or campsite, by whatever name called, and including a houseboat or any other vessel ; or (c) accommodation in any immovable property for organising any marriage or reception or matters related thereto, official, social, cultural, religious or business function including services provided in relation to such function at such property; or (d) any services ancillar .....

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Rule 4 - The supply of services attributable to different States or Union territories, under sub section (3) of section 12 ..... - Integrated Goods and Services Tax Rules, 2017

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..... n case of all other services in relation to immovable property including services by way of accommodation in any immovable property for organising any marriage or reception etc., and in cases of supply of accommodation by a hotel, inn, guest house, club or campsite, by whatever name called where such property is a single property located in two or more contiguous States or Union territories or both, and services ancillary to such services, the supply of services shall be treated as made in each .....

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Rule 4 - The supply of services attributable to different States or Union territories, under sub section (3) of section 12 ..... - Integrated Goods and Services Tax Rules, 2017

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..... f Uttar Pradesh in the ratio 2:1 respectively. The value of services provided will thus be apportioned as ₹ 20,000/- in the Union territory of Delhi and ₹ 10,000/- in the State of Uttar Pradesh . Illustration 2: There is a piece of land of area 20,000 square feet which is partly in State S1 say 12,000 square feet and partly in State S2, say 8000 square feet. Site preparation work has been entrusted to T. The ratio of land in the two states works out to 12:8 or 3:2 (simplified). The p .....

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Rule 4 - The supply of services attributable to different States or Union territories, under sub section (3) of section 12 ..... - Integrated Goods and Services Tax Rules, 2017

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