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of <h1>IGST Act 2017 Sections 12(3)-12(14) Clarify Place of Supply Rules for Diverse Services Within India.</h1> Section 12(3) to 12(14) of the IGST Act 2017 outlines specific provisions for determining the place of supply of services when both the supplier and recipient are located in India. These provisions address services related to immovable property, restaurant and personal services, training, event admissions, event organization, goods and passenger transportation, onboard services, telecommunications, banking and financial services, insurance, and government advertisement services. These special provisions ensure accurate tax application where general rules may not suffice, providing clarity for various service categories under the GST framework.
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