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GST UPDATE ON APPLICABILITY OF GST WHERE BOTH SUPPLIER AND RECIPIENT OF RENTING OF IMMOVABLE PROPERTY SERVICE ARE LOCATED OUTSIDE INDIA AND PROPERTY IS SITUATED IN INDIA

Goods and Services Tax - GST - By: - Pradeep Jain - Dated:- 15-11-2017 - The provisions for determining place of supply are given in chapter V of IGST Act, 2017 which covers section 10 to 14 of IGST Act,. Section 12 determines the place of supply of services where the location of supplier of services and the location of the recipient of services is in India. Thus, section 12 will apply only where the location of supplier as well as the recipient is in India. Similarly, section 13 determines the .....

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outside India. This update is about the issue whether the provisions of section 13 can be applied where both location of supplier and recipient are outside India. In case of renting of immovable property service, the place of supply is the place where the immovable property is situated. This provision is given in both Section 12 (applicable where location of supplier of service and location of recipient of service is in India) and in section 13 (applicable where location of supplier of service .....

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e, there are divergent views of experts, one being that the given case is outside the purview of GST as both the supplier and recipient are outside . In this regard, there is another view which states that in this case, the section 13 will not apply at all as this transaction is out of purview of GST law. In this regard, it is worthwhile to mention here that CGST will be levied if transaction falls in charging section 9 of CGST Act, 2017 and IGST will be levied if the transaction falls in purvie .....

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state supply. To determine whether a transaction is intra-state or interstate, provisions of section 7 to 9 of IGST Act, 2017 are applicable. The provisions of section 7 are applicable to determine the inter-state supply . The relevant provisions from this section as applicable in case of renting of immovable property service are produced as follows:- Section 7(3):- (3) Subject to the provisions of section 12, supply of services, where the location of the supplier and the place of supply are in- .....

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ed to be a supply of services in the course of inter-State trade or commerce. This section is also not applicable as under section 2(11) of IGST Act, 2017, import of service is there if the service provider is located outside India, service recipient is located in India and place of supply is in India. In the given case, both service provider and recipient are located outside India, therefore, this clause is not applicable. Section 7(5):-(5) Supply of goods or services or both,- (a) when the sup .....

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