PLACE OF SUPPLY OF GOODS OR SERVICES PART-III:-
By: – Pradeep Jain
Goods and Services Tax – GST
Dated:- 13-5-2017
Sec 10: Place of supply of services where the location of the supplier or the location of the recipient is outside India
Continuing with the discussion, today we shall further discuss the section 10. The key take away points from this section are:
Generally place of supply will be the place of recipient of service, if it is not available then place of supplier of service except of specified services as given in subsequent sub-sections. This is similar to the default rule applicable to domestic transactions
No GST on international freight on exports provided by shipping companies to persons located outside I
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ctly in relation to an immovable property shall be the place where such property is located or intended to be located
Event based services -place of supply will be the place where event actually held
If services referred sub-section 3), (4), (5) or (6) are supplied are supplied at more than one location including in taxable territory place of supply would be the location where greatest proportion of service is supplied
If services referred sub-section 3), (4), (5) or (6) are supplied in more than one State, place of supply of such services shall be taken as in proportion to the value of services so provided in each State as ascertained from the terms of the contract or on such other reasonable basis as may be prescribed in this behalf
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