POS - Services in relation to immovable property (Where either the supplier or the recipient is located outside India) [Section 13(4) of the IGST Act]

POS - Services in relation to immovable property (Where either the supplier or the recipient is located outside India) [Section 13(4) of the IGST Act] https://www.taxtmi.com/manuals?id=2480 Services supplied directly in relation to immovable property (including experts, estate agents, accommodation, rights to use property, construction coordination, architects and interior decorators) have their place of supply at the location of the immovable property. If supplied in more than one State/Union territory, the supply is treated as made in each such State/Union territory and the value is apportioned between them according to contractually determined values or, absent a contract, by rule 8 read with rule 4. Allocation methods: accommodation by nights, other property services by area, and vessel accommodation by time. en-us Mon, 13 Mar 2023 14:11:00 +0530 Mon, 16 Sep 2024 14:44:00 +0530 TaxTMI RSS Generator POS - Services in relation to immovable property (Where either the supplier or the recipient is located outside India) [Section 13(4) of the IGST Act] https://www.taxtmi.com/manuals?id=2480 Services supplied directly in relation to immovable property (including experts, estate agents, accommodation, rights to use property, construction coordination, architects and interior decorators) have their place of supply at the location of the immovable property. If supplied in more than one State/Union territory, the supply is treated as made in each such State/Union territory and the value is apportioned between them according to contractually determined values or, absent a contract, by rule 8 read with rule 4. Allocation methods: accommodation by nights, other property services by area, and vessel accommodation by time. Manuals GST Mon, 13 Mar 2023 14:11:00 +0530 https://www.taxtmi.com/manuals?id=2480