Type of GST applicable
Ashish Bansal (19 Points)
22 September 2017Ashish Bansal (19 Points)
22 September 2017
Dhaval Ramesh Gala
(Article)
(177 Points)
Replied 22 September 2017
Jeet Vachharajani
(Student)
(417 Points)
Replied 22 September 2017
RAMESH KUMAR SINGLA
(PROFESSIONAL)
(1777 Points)
Replied 23 September 2017
The supplier and the recipient of the services are in India. Therefore, the place of supply is either ;
1. The location of the registered recipient of service OR
2. In case place of supply cannot be determined with regard to 1 above, the location of the unregistered recipient or
3. In case the place of supply cannot be determined with respect to 1 and 2 above, the location of the supplier.
However, there are certain exceptions to the above general principle which are service specific or linked to the location of immovable property. The fact of payment by way of invoice raised abroad has no effect on the place of supply.
Jeet Vachharajani
(Student)
(417 Points)
Replied 23 September 2017
Landmark Judgments: Important Provisions of the EPF & ESI Act interpreted by the Honorable Supreme Court of India