Goods and Services Tax – GST – By: – Pradeep Jain – Dated:- 11-5-2017 – The revised IGST Law has provided separate provisions for determination of place of supply in case of intra state trade/inter-state trade and that in case of import/export of goods. The provisions regarding determination of place of supply of goods other than supply of goods imported into or exported from India are the same as proposed in the erstwhile IGST Law and are not repeated. The revised IGST Law has inserted a new section 8 for place of supply of goods imported into India or exported from India which provides that:- The place of supply of goods imported into India shall be the location of the importer. The place of supply of goods exported from India shall be t
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e rule is general rule and the specific provisions have been made for specific nature of services. We will discuss section 9(4) of the IGST Act, 2016 in the present update. The section 9(4) states that place of supply of services in case of following shall be the location of immovable property, boat or vessel:- Services directly in relation to immovable property including services of architects, interior decorator, surveyors, engineers or renting of immovable property, Services of providing accommodation in hotel, inn, guest house, club or campsite, by whatever name called, and including house boat or any other vessel, Services by way of accommodation in any immovable property for organizing any marriage or function, Any other ancillary ser
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