Place of Supply

[Sanjeev Sharma]

A UK based company planning to set up a hotel/ service apartments in India. An Indian Company is providing following services to this UK Company:

Advice on feasibility study, setting up, owning and coordinating the development, operation and management of mid-scale lodging facilities including service apartment, which will be setup in India by foreign company.

Where will the place of supply for aforesaid services in accordance with section 13 of IGST Act.

AI Summary

UK Firm's India Hotel Project: Consultancy Service Taxed in India as per IGST Act Section 13(4) on Property Location. A UK-based company plans to establish a hotel or service apartments in India, and an Indian company is providing consultancy services for this project. The query concerns the place of supply for these services under the GST framework. According to Section 13(4) of the IGST Act, 2017, the place of supply for services related to immovable property is where the property is located. Therefore, since the property is in India, the place of supply is India. This interpretation was confirmed by two respondents in the discussion.