Goods and Services Tax – GST – By: – Pradeep Jain – Dated:- 15-11-2017 – The provisions for determining place of supply are given in chapter V of IGST Act, 2017 which covers section 10 to 14 of IGST Act,. Section 12 determines the place of supply of services where the location of supplier of services and the location of the recipient of services is in India. Thus, section 12 will apply only where the location of supplier as well as the recipient is in India. Similarly, section 13 determines the place of supply of services where the location of the supplier of services or the location of the recipient of services is outside India. Thus, this section prescribes the provisions for determining the place of supply in case where either the location of supplier or the location of recipient of service is outside India. This section uses the word or , therefore, there arises a question as to which section will apply in case location of both recipient of service as well as supplier of service i
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
se, there are divergent views of experts, one being that the given case is outside the purview of GST as both the supplier and recipient are outside . In this regard, there is another view which states that in this case, the section 13 will not apply at all as this transaction is out of purview of GST law. In this regard, it is worthwhile to mention here that CGST will be levied if transaction falls in charging section 9 of CGST Act, 2017 and IGST will be levied if the transaction falls in purview of charging section 5 of IGST Act, 2017. Section 9 of CGST Act, 2017; there shall be levied a tax called the central goods and services tax on all intra-State supplies of goods or services or both… Likewise, charging section 5 of IGST Act, 2017 states that there shall be levied a tax called the integrated goods and services tax on all inter-State supplies of goods or services or both.. Therefore, to fall in the provisions of CGST Act and IGST Act; there has to be either intra-state or inter
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ted to be a supply of services in the course of inter-State trade or commerce. This section is also not applicable as under section 2(11) of IGST Act, 2017, import of service is there if the service provider is located outside India, service recipient is located in India and place of supply is in India. In the given case, both service provider and recipient are located outside India, therefore, this clause is not applicable. Section 7(5):-(5) Supply of goods or services or both,- (a) when the supplier is located in India and the place of supply is outside India; (b) to or by a Special Economic Zone developer or a Special Economic Zone unit; or (c) in the taxable territory, not being an intra-State supply and not covered elsewhere in this section, shall be treated to be a supply of goods or services or both in the course of inter-State trade or commerce. The given case will fall under the residual clause (c) of section 7(5). Accordingly, the supply of service will be treated as inter-st
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =