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Jun
10
Place of supply of services as per Integrated Goods and Services Tax Act 2017, when the supplier of service or recipient of service is located outside India. Section reference Service rendered in relation to Nature of service Place of supply Note Reference 13(3)(a) Goods 1. Service rendered in relation to goods and 2. the goods are […]
Jun
10
This article is to explain how GST is levied on various transactions, depending on the place of supply. Where GST is levied? GST is leviable in case of all the transactions within the state, between the states & union territories, imports and exports. However, GST shall not be applicable to the state of Jammu and […]