POS - Services in relation to immovable property (Where either the supplier or the recipient is located outside India) [Sec. 13(4)] - GST Ready Reckoner - GST

..... rvices for carrying out or co-ordination of construction work, Architects or interior decorators. Place where the immovable property is located or intended to be located Note - As per section 13(6) of 13(7) of IGST Act 2017, where any services referred to in section 13(4) is supplied services are supply at more than one location, including a location in the taxable territory, its place of supply shall be the location in the taxable territory. Services are supplied in more than one State or Union .....

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POS - Services in relation to immovable property (Where either the supplier or the recipient is located outside India) Sec. 13(4) - GST Ready Reckoner - GST

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..... respect of immovable properties, located in Surat(Gujarat) and in Singapore (Outside India), is the location of immovable property, i.e. Surat (Gujarat). Example 2:- Mr. Ankit , provide construction services (registered in New Delhi), enters into a contract with Mr. Ashnir of New York provide professional services in respect of immovable properties of Mr. Ashnir Located in USA. In the View of provision of section 13(4) of IGST Act 2017, the place of supply of Mr. Ankit (provided construction ser .....

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POS - Services in relation to immovable property (Where either the supplier or the recipient is located outside India) Sec. 13(4) - GST Ready Reckoner - GST

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