https://www.taxtmi.com/forum/issue?id=118425 Where crane services are ancillary to construction of immovable property and consumed at the construction site, the place of supply is the location of the immovable property, supporting intrastate taxation (CGST and SGST). An alternative view based on the rule for services to a registered person depends on whether the recipient has a fixed establishment at the site; definitions of fixed establishment and location of recipient, and advance ruling practice, influence whether local registration or IGST invoicing is appropriate. en-us Fri, 17 Mar 2023 12:02:20 +0530 Thu, 23 Jan 2025 15:54:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118425 Where crane services are ancillary to construction of immovable property and consumed at the construction site, the place of supply is the location of the immovable property, supporting intrastate taxation (CGST and SGST). An alternative view based on the rule for services to a registered person depends on whether the recipient has a fixed establishment at the site; definitions of fixed establishment and location of recipient, and advance ruling practice, influence whether local registration or IGST invoicing is appropriate. Discussion-Forum GST Fri, 17 Mar 2023 12:02:20 +0530 https://www.taxtmi.com/forum/issue?id=118425