https://www.taxtmi.com/article/detailed?id=16354 Place of supply under the IGST Act determines whether SM REIT and token-related services attract IGST or CGST and SGST, and whether cross-border services qualify as export of service. Fund management fees to the SM REIT trust follow the general rule under Section 12(2)(a), property management services directly related to immovable property follow Section 12(3), and legal or advisory services remain under Section 12(2)(a). Platform fees depend on the investor's status and location, while post-omission of Section 13(8)(b), cross-border services to NRI or foreign investors follow Section 13(2) and may qualify as zero-rated exports. en-us Wed, 06 May 2026 08:32:51 +0530 Wed, 06 May 2026 08:32:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16354 Place of supply under the IGST Act determines whether SM REIT and token-related services attract IGST or CGST and SGST, and whether cross-border services qualify as export of service. Fund management fees to the SM REIT trust follow the general rule under Section 12(2)(a), property management services directly related to immovable property follow Section 12(3), and legal or advisory services remain under Section 12(2)(a). Platform fees depend on the investor's status and location, while post-omission of Section 13(8)(b), cross-border services to NRI or foreign investors follow Section 13(2) and may qualify as zero-rated exports. Articles Goods and Services Tax - GST Wed, 06 May 2026 08:32:51 +0530 https://www.taxtmi.com/article/detailed?id=16354