POS - Services in relation to immovable property (Where either the supplier or the recipient is located outside India) [Section 13(4) of the IGST Act]

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... property, * Services for carrying out or co-ordination of construction work, * Architects or interior decorators. Place where the immovable property is located or intended to be located Note - As per section 13(6) of 13(7) of IGST Act 2017, where any services referred to in section 13(4) is supplied * services are supply at more than one location, including a location in the taxable territory, its place of supply shall be the location in the taxable territory. * Services are supplied in more than one State or Union territory, the place of supply of such services shall be taken as being in each of the respective States or Union territories and the value of such supplies specific to each State or Union territory shall be in propor....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rvices :- In case of services provided by way of lodging accommodation by a hotel, inn, guest house, club or campsite, by whatever name called (except cases where such property is a single property located in two or more contiguous States or Union territories or both) and services ancillary to such services. Manner of allocation- The supply of services shall be treated as made in each of the respective States or Union territories, in proportion to the number of nights stayed in such property. Example - A hotel chain X charges a consolidated sum of ₹ 30,000/- for stay in its two establishments in Delhi and Agra, where the stay in Delhi is for 2 nights and the stay in Agra is for 1 night. The place of supply in this case is both in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and S2 respectively. The value of the service shall be accordingly apportioned between the States. 3. Nature of Services :- in case of services provided by way of lodging accommodation by a house boat or any other vessel and services ancillary to such services. Manner of allocations:- The supply of services shall be treated as made in each of the respective States or Union territories, in proportion to the time spent by the boat or vessel in each such State or Union territory, which shall be determined on the basis of a declaration made to the effect by the service provider. Example : - A company C provides the service of 24 hours accommodation in a houseboat, which is situated both in Kerala and Karnataka inasmuch as the guests board ....