Determination of Place of supply of services where location of supplier or location of recipient is outside India - General Provision [section 13(2) of IGST Act]

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..... ly to determine the place of supply of services where the location of the supplier of services or the location of the recipient of services is outside India. [ Section 13(1) of IGST Act 2017 ] Section 13 of IGST Act 2017 , contains the provisions for determining the place of supply of services w here the location of the supplier of services or the location of the recipient of services is o .....

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..... ervice does not fall in any of the specific cases provided under section 13(3) to (13) Location of recipient is available Location of the recipient of services Location of recipient is not available Location of the supplier of services Examples Example 1:- RST INC, a corn chips manufacturing compa .....

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..... s case is the location of recipient of services i.e. USA. Example 2:- XY Ltd. (registered in Rajasthan) received legal services from an attorney in UK(unrelated person)in relation to registration of a trademark in UK. A consideration of euro 8000/- was paid by the companies attorney in UK. In the given case , the services provider is outside India and service recipient is in India. The pl .....

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