Nature of supply - liability to pay tax under IGST or CGST and ...
GST
July 1, 2019
Nature of supply - liability to pay tax under IGST or CGST and SGST - though the location of the recipient is outside India, the services supplied are in respect of goods which are made physically available by the recipient of the services to the supplier of the services in Maharashtra - then as per Section 13(3)(a) of IGST Act the ‘place of supply’ and the ‘service provider’ are in the same State, CGST and SGST are payable
View Source
