Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Place of supply - Finance Lease - as per the Provisions of ...

GST

December 19, 2022

Place of supply - Finance Lease - as per the Provisions of Section 13 of IGST Act,2017 where the location of the supplier of services or recipient of services is located outside India, the place of supply is the location of recipient of services. Therefore, the transaction is taxable under reverse charge basis, with tax to be paid by the recipient of services - AAAR

View Source

 


 

You may also like:

  1. Levy of IGST - Export of services or not - telecom services - Place of supply - international Inbound Roaming Services (IIR) and International Long Distance (ILD)...

  2. Constitutional Validity of levy of IGST on supply of services outside India - providing marketing and promotion services - Export of services - By artificially creating...

  3. 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...

  4. 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...

  5. Business Auxiliary Services - intermediary services - Sub-section(2) of Section 13 specifically provides that the place of supply of services except the services...

  6. Requirement for registration levy of service tax - renting of commercial building - Location of GPA holder - Place of supply - the GPA holder is the supplier of service...

  7. Classification of services - Marketing Services - the applicant is an intermediary. As per the provisions of Section 13 (8) of the IGST Act, 2017, it is found that the...

  8. Place of supply of services where location of supplier or location of recipient is outside India. - Section 13(3) of the IGST, 2017 as amended - Performance based...

  9. Scope and applicability of GST - Territorial Jurisdiction - supply in respect of the works contract for setting up of the Institute of Security and Law Enforcement...

  10. Place of supply for certain services notified as per Section 13(13) of IGST Act. - Notification as amended

 

Quick Updates:Latest Updates