Determination of Place of supply of Services where location of supplier and recipient in India - Specific Provision [ Section - 12(3) to 12(14) of IGST Act ]

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Full Text of the Document

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....ns of services. Therefore, special provisions are applicable for specific services. These are provided in section 12(3) to 12(14) of IGST Act 2017. These services are discussed individually as: * Services in relation to an immovable property/boat/vessel [Section 12(3) of IGST Act 2017, Read with Rule 4 of IGST Rules] * Restaurant service, personal grooming/fitness/beauty and health services [....