https://www.taxtmi.com/article/detailed?id=6910 Section 6 of the IGST law determines place of supply of services by applying a general destination based rule: for supplies to registered persons the place is the recipient's location, while for non registered persons it is the recipient's address on supplier records or, failing that, the supplier's location. Subsections (4)-(15) contain specific overrides for categories such as immovable property, lodging, events, transport, on board services, telecommunication, financial and insurance services and advertisement, including allocation rules where services span multiple States. en-us Wed, 27 Jul 2016 08:43:13 +0530 Wed, 27 Jul 2016 08:43:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6910 Section 6 of the IGST law determines place of supply of services by applying a general destination based rule: for supplies to registered persons the place is the recipient's location, while for non registered persons it is the recipient's address on supplier records or, failing that, the supplier's location. Subsections (4)-(15) contain specific overrides for categories such as immovable property, lodging, events, transport, on board services, telecommunication, financial and insurance services and advertisement, including allocation rules where services span multiple States. Articles Goods and Services Tax - GST Wed, 27 Jul 2016 08:43:13 +0530 https://www.taxtmi.com/article/detailed?id=6910