Determine place of supply with correct legal provision in context of CGST Act, 2017 in the following independent cases as under: (ii) The contractor Vaya & Associates of Pune sub-contracted the work of construction o
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: (ii) The contractor Vaya & Associates of Pune sub-contracted the work of construction of the building at Delhi to Ani & Associates of Mumbai, to complete the work as per the drawing and design of the Architect.
Answer & Explanation:
Answer 3(a)(ii) As per section 12(3)(a) of the IGST Act, 2017, the place of supply towards the construction of immovable property shall be the place where such immovable property is located. Hence, the place of supply shall be the place where the immovable property is located i.e. Delhi.
Topics: Goods and Services Tax (GST)
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