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: (c) A USA based company possessing specializa

As per Section 13(4) of Integrated Goods and Services Tax Act, 2017 in respect of services provided directly in relation to immovable property, the place of supply shall be place where immovable property is located or intended to be located. In this case, since specific sites in respect of which mineral exploration is to be carried out are located in Canada, the place of supply of service shall be Canada which does not fall within the ambit of taxable territory and resultantly, this service will not be liable to GST.