https://www.taxtmi.com/forum/issue?id=120996 Manpower supply used in construction of immovable property is not a service directly in relation to immovable property under section 12(3)(a) of the IGST Act. The service is a supply of workforce to the recipient, and the connection with the immovable property is only indirect. Therefore, the general place of supply rule under section 12(2) applies for services supplied to a registered person, making the place of supply the location of the recipient. en-us Fri, 03 Jul 2026 16:08:14 +0530 Tue, 07 Jul 2026 19:22:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120996 Manpower supply used in construction of immovable property is not a service directly in relation to immovable property under section 12(3)(a) of the IGST Act. The service is a supply of workforce to the recipient, and the connection with the immovable property is only indirect. Therefore, the general place of supply rule under section 12(2) applies for services supplied to a registered person, making the place of supply the location of the recipient. Discussion-Forum GST Fri, 03 Jul 2026 16:08:14 +0530 https://www.taxtmi.com/forum/issue?id=120996