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 : Understand GST rules for Time of Supply (ToS) and Place of Supply (PoS) on subscription services offered via websites. Key example...
Goods and Services Tax : Discover the intricacies of Place of Supply (POS) in GST. Learn how POS impacts taxation in domestic and international transaction...
Goods and Services Tax : Explore the scope of supply under GST Weekly Services with detailed analysis of Section 7(1) of CGST Act and interpretations of tr...
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...
Place of Supply under GST in case Services provided to Foreign Resident in India There are 5 conditions to be met {Section 2 (6) of IGST Act 2017} for the Services to be considered as Export of Services (thereby becoming Zero Rated Supply). 1. Service Provider should be in India. 2. Service Recipient should be […]
PLACE OF SUPPLY (SUMMARISED) Place of Supply is important to determine: – -Whether the supply is Interstate or Intrastate. -Resulting to which, Whether SGST/UTGST plus CGST is leviable or IGST is leviable. If inter state transaction is wrongly treated inter-state or vice-versa and tax paid accordingly, then it can be rectified. However, procedural requirements increase […]
How to determine place of supply in various supply of services as per Section 12(1) to 12(14) under IGST Act, 2017 Today I’m going to discuss about ‘How to determine place of supply in various supply of services under GST’. Effective from 01.07.2017 many services are included under Tax Net in India. The Goods and […]
