https://www.taxtmi.com/article/detailed?id=7291 Under GST the taxable event for services is supply, defined inclusively to cover consideration based supplies, importation of services, and certain specified no consideration transactions. This shift expands the taxable base across sectors (retail, real estate, IT, hospitality, job work, renting) and removes centralized registration, typically requiring registration in each State where supplies are made. Inter State and intra State supplies are distinguished by supplier and place of supply, invoking IGST or CGST/SGST; exports are zero rated subject to place of supply and evidentiary rules; imports and notified supplies attract reverse charge. en-us Thu, 23 Feb 2017 05:49:37 +0530 Thu, 23 Feb 2017 05:49:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7291 Under GST the taxable event for services is supply, defined inclusively to cover consideration based supplies, importation of services, and certain specified no consideration transactions. This shift expands the taxable base across sectors (retail, real estate, IT, hospitality, job work, renting) and removes centralized registration, typically requiring registration in each State where supplies are made. Inter State and intra State supplies are distinguished by supplier and place of supply, invoking IGST or CGST/SGST; exports are zero rated subject to place of supply and evidentiary rules; imports and notified supplies attract reverse charge. Articles Goods and Services Tax - GST Thu, 23 Feb 2017 05:49:37 +0530 https://www.taxtmi.com/article/detailed?id=7291