PLACE OF SUPPLY OF GOODS OR SERVICES PART-II:- Goods and Services Tax – GST – By: – Pradeep Jain – Dated:- 12-5-2017 – Continuing with the discussion, today we shall discuss the changes made in the section 10. It is newly added clause in the draft IGST law for determining place of supply of services where location of service provider or the location of service receiver is outside India. Sec 10: Place of supply of services where the location of the supplier or the location of the recipient is outside India The provisions of this section apply to determine situations where the location of the supplier of service or the location of the recipient of service is outside India. These have been majorly imported from the existing provisions of the p
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vices of sub-section (3), (4) and (5) are provided in more than one State. As per sub-section (3) of section 10, the place of supply of performance based services shall be the location where services are actually performed. Further, as per sub-section (4) place of supply for services provided in relation to immovable property shall be the location of immovable property. Also, the sub-section (5) of section 10 states that the place of supply of services by way of admission to event, fair shall be the place where the event is held. Now, sub-section (6) states that in case services specified in sub-section (3), (4) and (5) are provided at more than one location, place of supply shall be location in taxable territory where the greatest proporti
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