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Rule 6 - The supply of services attributable to different States or Union territories, under sub section (11) of section 12 ..... - Integrated Goods and Services Tax Rules, 2017

Extract

..... vice and recipient of services for separately collecting or determining the value of the services in each such State or Union territory, as the case maybe, shall be determined in the following manner, namely:- (a) The number of points in a circuit shall be determined in the following manner: (i) in the case of a circuit between two points or places, the starting point or place of the circuit and the end point or place of the circuit will invariably constitute two points; (ii) any intermediate po .....

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Rule 6 - The supply of services attributable to different States or Union territories, under sub section (11) of section 12 ..... - Integrated Goods and Services Tax Rules, 2017

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..... s circuit is in Chennai and the end point of the circuit is in Mysuru. The circuit also connects Bengaluru. Hence one point of this circuit is in Tamil Nadu and two points in Karnataka. The place of supply of this service is in the States of Tamil Nadu and Karnataka. The service shall be deemed to have been provided in the ratio of 1:2 in the States of Tamil Nadu and Karnataka, respectively. Illustration 3: A company T installs a leased circuit between the Kolkata, Patna and Guwahati offices of .....

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Rule 6 - The supply of services attributable to different States or Union territories, under sub section (11) of section 12 ..... - Integrated Goods and Services Tax Rules, 2017

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