Article explains in a simple manner Place of supply of services where both – location of supplier & recipient – are in INDIA in tabular format.
If the goods and/or services are taken to deliver the same category of services or as a part of a composite supply, credit will be available.
Section 15: Value of Supply: When the Supplier and Recipient are not related & The price is the sole consideration for the supply, then Transaction value = the price paid or payable for the supply of goods/services/both.
