If place of supply & service provider are in same State, CGST & SGST is payable

In re Bilcare Limited (GST AAR Maharashtra) In the present case we find that, though the location of the recipient is outside India, the services supplied are in respect of goods which are made physically available by the recipient of the services to the supplier of the services for the services to be performed. We can therefore say that the provisions of sub-Section (3)(a) of Section 13 of IGST Act, 2017 mentioned above are squarely applicable for the supply in the instant case. Since the ‘place of supply’ is in taxable territory it is clear that the provisions of Section 2(6) of ...