Determine place of supply with correct legal provision in context of CGST Act, 2017 in the following independent cases as under: (i) Anupam an employee of Rajshree Limited, Kolkata, goes on an official tour to Hyderabad
CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · PYQS · June 2025
Determine place of supply with correct legal provision in context of CGST Act, 2017 in the following independent cases as under: (i) Anupam an employee of Rajshree Limited, Kolkata, goes on an official tour to Hyderabad and stays in a hotel there, booked in the name of company.
Answer & Explanation:
Answer 3(a)(i) The place of supply will be the Hyderabad (Telangana). This being the accommodation service is covered under section 12(3) of the IGST Act, 2017, accordingly, the place of supply shall be the location of the immovable property (i.e. hotel). The location of the recipient is irrelevant.
Topics: Goods and Services Tax (GST)
Related Questions in this Topic
- The assessee had claimed ITC in respect of goods purchased from registered suppliers. The Department contended that the ...
- Khushwant had filed an appeal before the Appellate Tribunal against an order of the Appellate Authority where the issue ...
- Ram Singh, an unregistered famous author, received ₹3 crores of consideration from Raja Publications located in Indore f...
- Shubham Associates registered in Baroda deals in industrial grade iron and steel products. The proprietor of Shubham Ass...
- Sahara & Co. (registered in Jaipur) self-assessed its CGST liability as ₹80,000 for the month of April, but failed to ma...