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POS - Services in relation to an immovable property (within India) [Sec. 12(3)] - GST Ready Reckoner - GSTExtract ..... marriage/reception or matters related thereto, official, social, cultural, religious or business functions, including services provided in relation to such function at such property. Any services ancillary to the above-mentioned services. Location at which immovable property or boat or vessel is located or intended to be located. If the location of the immovable property or boat or vessel is located or intended to be located outside India, then place of supply shall be the location of the recipient. Where the immovable property or boat or vessel is located in more than one state /UT, supply of services shall be in the proportion to the value for services separately collected or determined as per the contract or agreement. In the absence of ..... x x x x x Extracts x x x x x POS - Services in relation to an immovable property (within India) Sec. 12(3) - GST Ready Reckoner - GST x x x x x Extracts x x x x x ..... ovable property is located in more than one State/UT, in the absence of contract/ agreement Computation of value of services where immovable property is located in more than one State and where the location of supplier and recipient is in India [Rule 4 of the IGST Rules 2017 (effective from 1-1-2019)] As per Rule 4 of IGST Rule 2017 , in the absence of any contract or agreement between the supplier of services and recipient of services for separately collecting or determining the value of services in each such state or UT, as case may shall be determined in the prescribed manner. 1. Nature of services - In case of services provided by way of lodging accommodation by a hotel, inn, guest house, club or campsite, by whatever name called (excep ..... x x x x x Extracts x x x x x POS - Services in relation to an immovable property (within India) Sec. 12(3) - GST Ready Reckoner - GST x x x x x Extracts x x x x x ..... ated as made in each of the respective States or Union territories, in proportion to the area of the immovable property lying in each State or Union territory. Example - 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 place of supply is in both S1 and S2. The service shall be deemed to have been provided in the ratio of 12:8 or 3:2 (simplified) in the States S1 and S2 respectively. The value of the service shall be accordingly apportioned between the States. 3. Nature of Services: in case of services provided by way o ..... x x x x x Extracts x x x x x POS - Services in relation to an immovable property (within India) Sec. 12(3) - GST Ready Reckoner - GST x x x x x Extracts x x x x x
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