https://www.taxtmi.com/forum/issue?id=118180 Where conditions for export of service are not fulfilled, the place of supply is the recipient's location under the proviso to section 12(3) and section 12(7), and the supplier must charge and remit GST/IGST; the de facto payer is treated as recipient for role attribution. en-us Sat, 01 Oct 2022 08:03:49 +0530 Thu, 23 Jan 2025 15:54:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118180 Where conditions for export of service are not fulfilled, the place of supply is the recipient's location under the proviso to section 12(3) and section 12(7), and the supplier must charge and remit GST/IGST; the de facto payer is treated as recipient for role attribution. Discussion-Forum GST Sat, 01 Oct 2022 08:03:49 +0530 https://www.taxtmi.com/forum/issue?id=118180