Place of supply of services under GST is fixed by recipient location, with specific exceptions for goods, property, events, transport, and online services. Determines the place of supply of services where either the supplier or recipient is outside India, with the general rule that the place of supply is the recipient's location, subject to exceptions for goods-related services, services requiring physical presence, immovable property, event-related services, banking and financial services, passenger transport, services on board a conveyance, and online information and database access or retrieval services. It also permits notification of additional services or circumstances where the place of supply is the place of effective use and enjoyment.
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 of services under GST is fixed by recipient location, with specific exceptions for goods, property, events, transport, and online services.
Determines the place of supply of services where either the supplier or recipient is outside India, with the general rule that the place of supply is the recipient's location, subject to exceptions for goods-related services, services requiring physical presence, immovable property, event-related services, banking and financial services, passenger transport, services on board a conveyance, and online information and database access or retrieval services. It also permits notification of additional services or circumstances where the place of supply is the place of effective use and enjoyment.
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