Determination of Place of supply of Services where location of supplier and recipient in India - General Provision [Section 12(1) & (2) of IGST Act]

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..... the place of supply of services where both the location of supplier of services and the location of recipient of services are in India. The place of supply of services is governed by, ( a ) General Provisions [ under Section 12(2) of IGST Act 2017 ] ( b ) Specific Provisions [ under section 12(3) to (14) of IGST Act 2017 ] Here we have discussed on general provision .....

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..... (a) A recipient person is registered person Location of such person (b) A recipient person is other than registered person (unregistered person) If the address of the unregistered person is available in the records of the supplier, the location of such unregistered .....

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..... e in the records of Mr. C, then place of supply will be location of Mr. C, i.e. Place of supply:- Location of Mr. C, which is New Delhi. If the address of Mr. C is not available in the records, Place of supply:- location of Mr. Shyam (CA), which is Gurugram. Example 3 :- A Barber provides services to so many customers daily but he does not record their names .....

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