TaxTMI 
TaxTMI 
Determination of Place of supply of Services where location of supplier and recipient in India - General Provision [Section 12(1) & (2) of IGST Act]
X X X X Extracts X X X X
X X X X Extracts X X X X
....supply of services where both the 'location of supplier of services' and the 'location of recipient of services' are in India. The place of supply of services is governed by, (a) General Provisions [ under Section 12(2) of IGST Act 2017 ] (b) Specific Provisions [ under section 12(3) to (14) of IGST Act 2017 ] Here we have discussed on general provision of place of supply and the general pro....
X X X X Extracts X X X X
X X X X Extracts X X X X
....cords of the supplier, the location of such unregistered person. * (ii) In other cases, the location of the supplier of services Examples:- Example 1:- Mr. Ram, Chartered Accountant registered in New Delhi, makes a supply of service to his client MB Pvt. Ltd. Registered at, Noida, Uttar Pradesh. In this case, since the supply is made to a registered person, Place of supply :- is the locat....
X X X X Extracts X X X X
X X X X Extracts X X X X
....pply:- location of the Barber. Important Notification & Clarification * Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients. [ Circular No. 242/36/2024-GST Dated 31.12.2024 ] * Mandatory to Record state name of unregistered recipient - As per Para 4.4, A conjoint reading of section 12(2)(b) of the IGST Act, section 31(2) of the....