XYZ Ltd, of Delhi, engaged in various activities has provided the following services in the month of March 2021, of which values are being listed against each. (i) Service of interior decoration in respect of immovable p

XYZ Ltd. - Delhi The value of taxable supply for the month of March, 2021 S. No. Particulars Amount (₹) 1. Service of interior decoration in respect of immovable property located in Jammu: As per section 12(3) of Central Goods and Services Tax Act, 2017 in respect of services provided directly in relation to immovable property, the place of supply shall be the location of immovable property. Therefore, in the given case, the place of supply of service shall be in Jammu. 5,00,000 2. Architectural services to an Indian Hotel Chain which has business establishment in Mumbai for its newly acquired property in Sydney which is not fixed establishment. As per proviso to section 12(3) of the IGST act if the location of the immovable property is outside India, the place of supply shall be the location of recipient. As per Sec 2(14)(b) Defines location of the Recipient as follows: Where a supply is received at a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment. Therefore location of service recipient would be Sydney i.e., non taxable territory & GST will be exempt. Exempt 3. Freight Forwarding: According to section 12(8), where the transportation of goods is to a place outside India, the place of supply shall be destination of such goods. The said services if provided by an aircraft from customs station of clearance in India to a place outside India have been exempt vide Entry 19A of Notification No. 12/2017 initially for the period till 30.09.2018, however extended from time to time and currently the exemption is valid until 30.9.2022. As per section 12(2), the place of supply of intermediary services shall be the location of registered person, assuming that services are provided to registered person. Hence it shall be taxable. Nil 3,00,000 4. Online information database access and retrieval services: As per provisions of Section 13(12), the place of supply of service shall be the location of the recipient of services i.e., UK. Since it is outside taxable territory, hence it shall not be taxable. Nil Total Value of taxable Supply 8,00,000