|
Home
Forgot password New User/ Regiser
POS - Services in relation to telecommunication services (within India) [Sec. 12(11)] - GST Ready Reckoner - GSTExtract ..... tion where the telecommunication line, leased circuit or cable connection or dish antenna. The location where the telecommunication line, leased circuit or cable connection or dish antenna is installed for receipt of services. (b) In case of mobile connection for telecommunication and internet services provided on post-paid basis. Location of billing address of the recipient of services on the record of the supplier of services (c) Mobile connection for, telecommunication, internet service and D ..... x x x x x Extracts x x x x x POS - Services in relation to telecommunication services (within India) Sec. 12(11) - GST Ready Reckoner - GST x x x x x Extracts x x x x x ..... vices from BSNL. The telephone is installed in residential premises in kolkata and the billing address if office of Mr. Murti in Guwahati. In this case, the place of supply of services by way of fixed telecommunication line is the location where the telecommunication line is installed for receipt of services. Example 2:- Mr. Rammurti is resident of Ghaziabad take a post paid connection mobile connection for telecommunication from Airtel, Delhi. In this case, place of supply is location of billin ..... x x x x x Extracts x x x x x POS - Services in relation to telecommunication services (within India) Sec. 12(11) - GST Ready Reckoner - GST x x x x x Extracts x x x x x ..... upply - a) The number of points in a circuit shall be determined in the following manner: 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. any intermediate point or place in the circuit will also constitute a point provided that the benefit of the leased circuit is also available at that intermediate point; b) the supply of services shall be treated as made in each of ..... x x x x x Extracts x x x x x POS - Services in relation to telecommunication services (within India) Sec. 12(11) - GST Ready Reckoner - GST x x x x x Extracts x x x x x ..... ka. 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 company DFG Ltd.. There are 3 points in this circuit in Kolkata, Patna and Guwahati. One point each of this circuit is, therefore, in West Bengal, Bihar and Assam. The place of ..... x x x x x Extracts x x x x x POS - Services in relation to telecommunication services (within India) Sec. 12(11) - GST Ready Reckoner - GST x x x x x Extracts x x x x x
|
