Determine the place of supply of services as well as their taxability in each of the following independent cases in the context of provisions contained in the CGST Act, 2017: (b) Rahul, a Delhi based Interior Decorator p
CS Professional · Advanced Tax Laws · PYQS · December 2021
Determine the place of supply of services as well as their taxability in each of the following independent cases in the context of provisions contained in the CGST Act, 2017: (b) Rahul, a Delhi based Interior Decorator provides his professional services to Rama Enterprises of Agra in respect of property which is intended to be located in Punjab.
Answer & Explanation:
As per section 12(3) of Integrated Goods and Services Tax Act, 2017 in respect of services provided directly in relation to immovable property, the place of supply be place where immovable property is located or intended to be located. The place of supply of services shall be Punjab as the concerned property is intended to be located in Punjab which falls within the ambit of Taxable Territory and thus this service shall be liable to GST.
Topics: GST
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