Determine the place of supply (with correct legal provision) under the following independent cases having regard to the provision of the GST law: (v) Naya of Mumbai booked online ticket at Delhi for an OTC water park at

CS Professional · Advanced Tax Laws · PYQS · December 2023
Determine the place of supply (with correct legal provision) under the following independent cases having regard to the provision of the GST law: (v) Naya of Mumbai booked online ticket at Delhi for an OTC water park at Goa.

Answer & Explanation:

Place of supply of service by way of admission to an amusement park is the place where part is located i.e. Goa having regard to the provision of Section 12(6) of the Integrated Goods and Services Tax Act, 2017.

Topics: GST

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