Place of supply rules for services in India under GST cover general and service-specific location-based tests. Determines the place of supply of services where supplier and recipient are in India. It lays down a general rule for services not covered by special categories, and separate rules for immovable property, accommodation, restaurant and catering, training, events, transportation, telecommunication, banking, insurance, and advertisement services. It also provides apportionment rules where services relate to more than one State or Union territory, and includes provisos for services located or performed outside India.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Place of supply rules for services in India under GST cover general and service-specific location-based tests.
Determines the place of supply of services where supplier and recipient are in India. It lays down a general rule for services not covered by special categories, and separate rules for immovable property, accommodation, restaurant and catering, training, events, transportation, telecommunication, banking, insurance, and advertisement services. It also provides apportionment rules where services relate to more than one State or Union territory, and includes provisos for services located or performed outside India.
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