https://www.taxtmi.com/forum/issue?id=117782 Whether GST is payable for installation and commissioning invoiced in Maharashtra but performed abroad turns on the Place of Supply. Under Section 12(2) the place of supply is Maharashtra, producing intra state levy as CGST and SGST. However, services directly relating to immovable property are governed by Section 12(3), which fixes place of supply at the recipient's location and overrides the Section 12(2) result for such services. en-us Thu, 27 Jan 2022 12:51:12 +0530 Thu, 23 Jan 2025 15:54:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117782 Whether GST is payable for installation and commissioning invoiced in Maharashtra but performed abroad turns on the Place of Supply. Under Section 12(2) the place of supply is Maharashtra, producing intra state levy as CGST and SGST. However, services directly relating to immovable property are governed by Section 12(3), which fixes place of supply at the recipient's location and overrides the Section 12(2) result for such services. Discussion-Forum GST Thu, 27 Jan 2022 12:51:12 +0530 https://www.taxtmi.com/forum/issue?id=117782