Goods and Services Tax : The article explains that architectural, accommodation, and related immovable property services are governed by Section 12(3) of t...
Goods and Services Tax : The omission of Section 13(8)(b) of the IGST Act allows intermediary services provided to overseas clients to qualify as exports. ...
Goods and Services Tax : GST liability depends on correct determination of place of supply. The rules define whether a transaction is intra-State or inter-...
Goods and Services Tax : The primary significance of the Place of Supply lies in determining whether a transaction is an inter-state supply (attracting IGS...
Goods and Services Tax : Understand Place of Supply under GST. Learn the rules for inter-state (IGST) and intra-state (CGST/SGST) for goods and services, i...
Goods and Services Tax : Petitioner seeks an order and direction against to it to rectify inadvertent mistake in mentioning incorrect place of supply in Fo...
Goods and Services Tax : CBIC clarifies place of supply for online services provided to unregistered recipients under IGST Act, including mandatory state n...
Goods and Services Tax : Government clarifies GST implications on advertising services provided by Indian agencies to foreign clients. Understand place of ...
Goods and Services Tax : CGST Circular clarifies place of supply for custodial services provided by banks to Foreign Portfolio Investors, ensuring uniform ...
Goods and Services Tax : Detailed clarification on Section 10(1)(ca) of the IGST Act, 2017 regarding the place of supply for goods to unregistered persons,...
Goods and Services Tax : Explore the Odisha Finance Department's Memo on Co-Location Service Agreement, clarifying Place of Supply under GST. Understand im...
The article explains that architectural, accommodation, and related immovable property services are governed by Section 12(3) of the IGST Act. It clarifies that the place of supply is linked to the property location rather than the recipient’s location.
The omission of Section 13(8)(b) of the IGST Act allows intermediary services provided to overseas clients to qualify as exports. The amendment removes the 18% GST burden and strengthens India’s global service competitiveness.
GST liability depends on correct determination of place of supply. The rules define whether a transaction is intra-State or inter-State.
The primary significance of the Place of Supply lies in determining whether a transaction is an inter-state supply (attracting IGST) or an intra-state supply (attracting CGST and SGST/UTGST).
Understand Place of Supply under GST. Learn the rules for inter-state (IGST) and intra-state (CGST/SGST) for goods and services, including imports, exports, and OIDAR.
GST clarification requires recording state details of unregistered recipients for online services to ensure accurate tax allocation and compliance.
CBIC clarifies place of supply for online services provided to unregistered recipients under IGST Act, including mandatory state name on invoices
Explore tax implications of intermediary services under IGST Act, including place of supply, inter-state supply, and export of services.
Understand GST rules for Time of Supply (ToS) and Place of Supply (PoS) on subscription services offered via websites. Key examples and scenarios explained.
Government clarifies GST implications on advertising services provided by Indian agencies to foreign clients. Understand place of supply and intermediary roles.
