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GST - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Place of supply - supplier of service and recipient of service ...

GST

December 19, 2022

Place of supply - supplier of service and recipient of service are located in India - immovable property located outside India - The applicant who is the supplier of service & NBCCL who is recipient of service are located in India and therefore the place of supply is to be determined under Section 12 of the IGST Act. The proviso to Sub-Section (3) of Section 12 of IGST Act clearly mention that if the location of immovable property is intended to be located outside India, the place of supply shall be the location of the recipient i.e., NBCCL - AAAR

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