POS - Services in relation to telecommunication services (within India) [Section 12(11) of IGST Act ] - GST Ready Reckoner - GST

..... ion or dish antenna. The location where the telecommunication line, leased circuit or cable connection or dish antenna is installed for receipt of services. Explanation : where the leased circuit is installed in more than one State or Union territory in the absence of contract/ agreement (Rule 6 of IGST 2017) by Notification No. 04/2018 Integrated Tax w.e.f. January 01, 2019 In case of supply of services relating to a leased circuit where the leased circuit is installed in more than one State or Union territory and where the location of supplier and the recipient is in India. A consolidated amount is charged for supply of such services , shall be taken as being in each of the respective States or Union territor .....

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POS - Services in relation to telecommunication services (within India) Section 12(11) of IGST Act - GST Ready Reckoner - GST

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..... card, or re-charge voucher Address of the selling agent or re-seller or distributor as per the record of the supplier at the time of supply. by any person to the final subscriber. The location where such prepayment is received or such vouchers are sold. (d) In other cases, not covered in (a), (b) and (c) above. If address of the recipient on the records of the supplier of services. If address of the recipient not available in the records of the supplier of services, then location of supplier of services. 2. Pre-paid service is availed or the recharge is made through .....

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POS - Services in relation to telecommunication services (within India) Section 12(11) of IGST Act - GST Ready Reckoner - GST

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..... tio of 1:1 in the Union territory of Delhi and the State of Maharashtra, respectively. Example 2:- A company UKO Ltd. installs a leased circuit between the Chennai, Bengaluru and Mysuru offices of a company GHJ Ltd.. The starting point of this 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. Example 3:- A company PQR Ltd. installs a leased circuit between the Kolkata, Patna and Guwahati offices of a com .....

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POS - Services in relation to telecommunication services (within India) Section 12(11) of IGST Act - GST Ready Reckoner - GST

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