Place of supply of services where the location of supplier and recipient is in India | GST
Автор: GstGuy
Загружено: 2024-07-16
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Place of supply of services where location of supplier and recipient is in India.
Section 12(3) of IGST Act: The place of supply of services,—
(a) directly in relation to an immovable property, including services provided by architects, interior decorators, surveyors, engineers and other related experts or estate agents, any service provided byway of grant of rights to use immovable property or for carrying out or co-ordination of construction work; or
(b) by way of lodging accommodation by a hotel, inn, guest house, home stay, club or campsite, by whatever name called, and including a house boat or any other vessel; or
(c) by way of accommodation in any immovable property for organizing any marriage or reception or matters related thereto, official, social, cultural, religious or business function including services provided in relation to such function at such property; or
(d) any services ancillary to the services referred to in clauses (a), (b) and (c),
shall be the location at which the immovable property or boat or vessel, as the case may be, is located or intended to be located.
Disclaimer This video is only for informational purposes
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