In the light of provisions of CGST Act, 2017 and IGST Act, 2017, determine the Place of Supply (POS) in the following independent cases: (i) Aryan Kapoor of Mumbai purchased a bungalow in USA. He hired Bengaluru based ar
CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · PYQS · June 2024
In the light of provisions of CGST Act, 2017 and IGST Act, 2017, determine the Place of Supply (POS) in the following independent cases: (i) Aryan Kapoor of Mumbai purchased a bungalow in USA. He hired Bengaluru based architect to design the structure for his bungalow.
Answer & Explanation:
Since the immovable property is located outside India, therefore, as per proviso to section 12(3) of the IGST Act, 2017, the place of supply will be Mumbai, being the location of recipient.
Topics: Goods and Services Tax (GST)
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