Determination of Place of supply of services where location of supplier or location of recipient is outside India - General Provision [sec. 13(2)] - GST Ready Reckoner - GST

..... utside India. The place of supply of services is governed by, ( a ) General Provisions [under Section 13(2) of IGST Act 2017] ( b ) Specific Provisions [under section 13(3) to (13) of IGST Act 2017] Here we have discussed on general provision of place of supply and the general provisions are applicable only if the supply of service does not fall in any of the specific cases provided under section 13 of IGST Act 2017. 1. If the supply of service does not fall in any of the specific cases provided .....

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Determination of Place of supply of services where location of supplier or location of recipient is outside India - General Provision sec. 13(2) - GST Ready Reckoner - GST

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..... ed any sample by RST Inc. to taste. ABC consultants will be paid in convertible foreign exchange for the assignment. In this case, given case does not fall under any of such specific situation and thus, the place of supply in this case will be determined under sub-section(2) of section 13 of IGST Act 2017. thus the place of supply of services in this case is the location of recipient of services i.e. USA. Example 2:- XY Ltd. (registered in Rajasthan) received legal services from an attorney in U .....

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Determination of Place of supply of services where location of supplier or location of recipient is outside India - General Provision sec. 13(2) - GST Ready Reckoner - GST

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