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    <title>PLACE OF SUPPLY OF GOODS OR SERVICES PART-I</title>
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    <description>Section 9(4) designates services directly related to immovable property and accommodation services (including boats and vessels) as supplied at the location of the immovable property, boat or vessel; ancillary services are similarly treated. If the property, boat or vessel is located or intended to be located outside the country, the place of supply is the recipient&#039;s location to trigger reverse charge. Where a property or vessel spans more than one state, supply is apportioned among those states by contract value or other reasonable basis.</description>
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    <pubDate>Thu, 11 May 2017 07:03:09 +0530</pubDate>
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      <description>Section 9(4) designates services directly related to immovable property and accommodation services (including boats and vessels) as supplied at the location of the immovable property, boat or vessel; ancillary services are similarly treated. If the property, boat or vessel is located or intended to be located outside the country, the place of supply is the recipient&#039;s location to trigger reverse charge. Where a property or vessel spans more than one state, supply is apportioned among those states by contract value or other reasonable basis.</description>
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      <law>Goods and Services Tax - GST</law>
      <pubDate>Thu, 11 May 2017 07:03:09 +0530</pubDate>
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