TMI BlogPOS - Services in relation to telecommunication services (within India) [Section 12(11) of IGST Act ]X X X X Extracts X X X X X X X X Extracts X X X X ..... N (a) In case of services by way of fixed telecommunication line, leased circuits, internet leased circuit, cable or dish antenna, be the location 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. Explanation : where the leased circuit is installed in more than one State or Union territory in the absence of contract/ agreement (Rule 6 of IGST 2017) by Notification No. 04/2018 Integrated Tax w.e.f. January 01, 2019 In case of supply of services relating to a leased c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e recipient of services on the record of the supplier of services (c) Mobile connection for, telecommunication, internet service and DTH television services are provided on pre-payment basis through a voucher or any other means, through a selling agent, or a re-seller, or a distributor of SIM card, or re-charge voucher Address of the selling agent or re-seller or distributor as per the record of the supplier at the time of supply. by any person to the final subscriber. The location where such prepayment is received or such vouchers are sold. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one State or Union territory in the absence of contract/ agreement (Rule 6 of IGST 2017) Example 1:- A company MNC Ltd. installs a leased circuit between the Delhi and Mumbai offices of a company BNM Ltd. The starting point of this circuit is in Delhi and the end point of the circuit is in Mumbai. Hence one point of this circuit is in Delhi and another in Maharashtra. The place of supply of this service is in the Union territory of Delhi and the State of Maharashtra. The service shall be deemed to have been provided in the ratio of 1:1 in the Union territory of Delhi and the State of Maharashtra, respectively. Example 2:- A company UKO Ltd. installs a leased circuit between the Chennai, Bengaluru and Mysuru offices of a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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