If receipient nd supplier both are in india but servixe provided out of india. What will b the place of supply in that case?
What would be billing (export/non export)
Vivek Kumar (Accountant) (118 Points)
09 August 2018
Pankaj Rawat
(GST Practitioner)
(55047 Points)
Replied 09 August 2018
Vivek Kumar
(Accountant)
(118 Points)
Replied 10 August 2018
Asiya Begum
(Chartered Accountant)
(687 Points)
Replied 10 August 2018
If you are talking about the accommodation for organizing the marriage, then as per place of supply provisions, if the immovable property is outside India, and both the supplier and receiver is in India, then the place of supply is to be taken as a location of the recipient.
Further, if you are talking about the organizing of marriage, then the place of supply will be the place where the event is held. If the event is held outside India, then also Place of supply will be the location of the recipient.
Ref - Sec. 12(3) and 12(7) of IGST Act, 2017.
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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