9911796707
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 ..... rcuit 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 circuit where the leased circuit is installed in more than one State or Union territory and where the location of supplier and the recipient is in India. * A consolidated amount is charged for supply of such services, shall be taken as being in each of the respective States or Union terr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. (d) In other cases, not covered in (a), (b) and (c) above. * If address of the recipient on the records of the supplier of services. * If address of the recipient not available in the records of the supplier of services, then location of supplier of services. 2. Pre-paid service is availed or the recharge is made through * Internet banking, or * other electronic mode of payment. The location of the recipient of services on the record of the supplier of services shall be the place of supply of such services. Examples:- Example 1:- Mr. Murti registered in Guwahati, has availed lan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he circuit is in Mysuru. The circuit also connects Bengaluru. Hence one point of this circuit is in Tamil Nadu and two points in Karnataka. The place of supply of this service is in the States of Tamil Nadu and Karnataka. The service shall be deemed to have been provided in the ratio of 1:2 in the States of Tamil Nadu and Karnataka, respectively. Example 3:- A company PQR Ltd. installs a leased circuit between the Kolkata, Patna and Guwahati offices of a company DFG Ltd.. There are 3 points in this circuit in Kolkata, Patna and Guwahati. One point each of this circuit is, therefore, in West Bengal, Bihar and Assam. The place of supply of this service is in the States of West Bengal, Bihar and Assam. The service shall be deemed to have bee ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
