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 : GST clarification requires recording state details of unregistered recipients for online services to ensure accurate tax allocatio...
Goods and Services Tax : Explore tax implications of intermediary services under IGST Act, including place of supply, inter-state supply, and export of ser...
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...
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 […]
Nature of Supply in case of Billing address is outside India and Ultimate Recipient is in India: 1. Export of Goods (Section 2(5) of IGST Act): Taking Goods out of India to a place outside India. In the above case Goods are not going out of India. Therefore, it can not be treated as export […]
Ever wondered why they ask billing and shipping address separately. How to identify whether the transaction is covered under IGST or CGST/SGST? Place of supply (POS) is the answer. This article covers major cases which will help you to determine Place of supply. Export of services- Supplier is located in India, recipient is located outside […]
