https://www.taxtmi.com/article/detailed?id=7409 Section 10 governs determination of the place of supply where the supplier or recipient is outside India, affecting IGST and zero rated treatment: zero-rating requires recipient outside India, place of supply outside India, and foreign-currency consideration. It imports rules for performance-based services (place of actual performance), immovable property (location of property), and events (event venue). For services provided at multiple locations, the place of supply is the taxable-territory location with the greatest proportion of service, while a proportional value allocation among States is also prescribed, raising questions given IGST's central character. en-us Fri, 12 May 2017 07:34:40 +0530 Fri, 12 May 2017 07:34:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7409 Section 10 governs determination of the place of supply where the supplier or recipient is outside India, affecting IGST and zero rated treatment: zero-rating requires recipient outside India, place of supply outside India, and foreign-currency consideration. It imports rules for performance-based services (place of actual performance), immovable property (location of property), and events (event venue). For services provided at multiple locations, the place of supply is the taxable-territory location with the greatest proportion of service, while a proportional value allocation among States is also prescribed, raising questions given IGST's central character. Articles Goods and Services Tax - GST Fri, 12 May 2017 07:34:40 +0530 https://www.taxtmi.com/article/detailed?id=7409