The Government has designed to tax goods and Services under GST Law based on identifying whether the supply made is Inter Sate supply of services or Intra State supply. The Goods and Services Tax is a destination based tax. The provisions of Sec 13 of IGST Acts to determine the Import and Export of Services in various types of Supply of Services. Section 13 deals with the determination of place of supply of services where the Location of supplier of service or the Location of the recipient of services is outside India. Now we have to study the definitions of Important terms to apply GST Law on Place of supply in various services as per GST Law, 2017 for better understanding.
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Let us understand what is Place of supply? How to determine Place of supply in various services as per Section 13(1) to Sec.13(13) of IGST Act, 2017? What is the importance of Place of supply in Supply of services under GST Law?. In Jammu and Kashmir GST Act is been applicable from. The Goods and Services Tax Act, 2017 is introduced all over India (Except Jammu and Kashmir up to ). Effective from many services are included under Tax Net in India. Today I’m going to discuss about “How to determine place of supply in various supply of services under GST” under Sec.13 of IGST Act, 2017. How to determine place of supply in various supply of services as per Section 13(1) to 13(13) under IGST Law, 2017ĭear Colleagues, Greetings of the day.
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