Finance Lease Transactions Under IGST Act: Service Recipient's Location Determines Taxation on Reverse Charge Basis (Section 13.

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....Place of supply - Finance Lease - as per the Provisions of Section 13 of IGST Act,2017 where the location of the supplier of services or recipient of services is located outside India, the place of supply is the location of recipient of services. Therefore, the transaction is taxable under reverse charge basis, with tax to be paid by the recipient of services - AAAR....