TaxTMI 
TaxTMI 
TaxTMI 
Place of supply
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....lace of supply<br> Query (Issue) Started By: - ARUNKUMAR AGRAWAL Dated:- 30-9-2022 Last Reply Date:- 2-10-2022 Goods and Services Tax - GST<br>Got 2 Replies<br>GST<br>(3) 1. 'A' is a registered perso....
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....n situated in Kerala. He has a vessel and uses it for commercial purposes for transportation of tourists. 2. A group of tourists booked his vessel for 3 days (72 hours) to go from Kochi in Kerala to ....
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....Lakshadweep and return back to Kochi. Total freight for this period was demanded by 'A' was Rs 8,00,000 excluding tax. The tourists returned timely. Out of the period of 3days time spent by Vessel in ....
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....Lakshadweep was 60 hours and rest in Kerala. Please answer the following questions: Find place of supply of service? What will be total amount of tax charged. How much of the tax will go to Laksha....
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....dweep Reply By GUNASEKARAN K: The Reply: Place of Supply: Kerala (Since the service recipient is unregistered person the principal place of registered person is to be considered as place of supply) ....
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.... Rate of Tax: A has to collect either 5% (Without input tax credit on his input goods/services) or 12% (With input tax credit). And not tax revenue will go to Lakshadweep Reply By KASTURI SETHI: Th....
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....e Reply: I entirely agree with Sh. GUNASEKARAN K Ji . See Section 12 (10) of IGST Act for place of supply.<br> Discussion Forum - Knowledge Sharing ....