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...
Explore vital GST amendments introduced in Budget 2023. From composition scheme enhancements to ITC reversal changes, stay informed on critical updates affecting businesses and compliance.
Understand the importance of Place of Supply of Goods & Services for optimized GST calculation. Learn how it affects CGST, SGST, & IGST to figure out the right rate.
Clarification on the entitlement of input tax credit (ITC)where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax (IGST) Act , 2017 vide Circular No. 184/16/2022-GST Dated 27th December, 2022. Circular No. 184/16/2022-GST Dated 27th December, 2022 F. No. CBIC-20001/2/2022 […]
Petitioner seeks an order and direction against to it to rectify inadvertent mistake in mentioning incorrect place of supply in Form GSTR1
Whether a person who is already registered in one state has one immovable property in another state, is required to be registered in another state too for providing service related to Renting of Immovable property?
The transportation of goods by road, is the backbone of Industries, without transportation, it is next to impossible to carry business. In this article we shall discuss the place of supply of service of transportation of goods by road. Before discussing the place of supply of service of transportation of goods by road, we need […]
At the outset, I would like to state that this article is purely based on my (liberal) interpretation of the CGST Act and CGST Rules. I would not like to go into the vires or the rationality of the provisions discussed herein. I will, however, try my best to provide my understanding of the possible […]
TIME, VALUE & PLACE OF TAXABLE SUPPLY WHY IT IS IMPORTANT TO KNOW TIME, VALUE AND PLACE OF SUPPLY? ♦ TIME OF SUPPLY: It means the point of time when it is considered to be supply of goods or services, if the seller knows the exact time then it will help him to recognize the […]
Chapter overview: Section 7 (1) Meaning and Scope of supply Section 7 (1) (a): Both Business and Consideration > Any Supply of goods or services or both made or agreed to be made by a registered taxable person such as: > Barter, Exchange, Lease, Transfer, Disposal, Sale, Licence, Rental (BELT DSLR) > for a consideration, […]
Seeks to amend Notification No. 4/2019-Integrated Tax dt. 30.09.2019 to change the place of supply for B2B MRO services in case of Shipping industry, to the location of the recipient so as to give effect to the recommended by GST Council in its 43rd meeting held on 28.05.2021 vide Notification No. 03/2021-Integrated Tax Dated 2nd […]
