Determination of nature of supply - Inter State supply [ Section 7 of IGST Act ]

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....e location of the supplier and the place of supply. Both these terms have been defined in the IGST Act. Inter- State Supply [ Section 7 of IGST Act, 2017 ] (a) Inter state supply of Goods or services (With in India)  [ Section 7(1) & 7(3) ]  Subject to the place of supply provisions (Section 10 or 12 of IGST Act, 2017), where the location of the supplier and the place of supply a....

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.... 4 Import of services by a person  * from a related person outside India or * from any of his other establishments outside India, * in the course or furtherance of business. * Reverse charge [ Notification No. 10/2017- Integrated Tax (Rate) ] Sl.  No. Category of Supply of Services Supplier of service Recipient of Service 1 Any service supplied by a....

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....  * goods or services imported into the territory of India till they cross the customs frontiers of India; * shall be treated to be a supply of goods or services or both in the course of inter-State trade or commerce. Important Notification & clarification issued by CBIC * Compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply [ Circ....

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....sp;may be referred to in order to determine the place of supply in case of supply of goods and services respectively. Contravention of any of the provisions of the Act or the rules made there under attracts penal action under the provisions of sections 122 or 125 of the CGST Act. * Clarifications on "Whether services of short-term accommodation, conferencing, banqueting ....