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: (d) Rohit, a consulting Engineer provides his
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: (d) Rohit, a consulting Engineer provides his professional consultancy services to a UK based company in respect of its three properties located in UK, USA and Dubai.
Answer & Explanation:
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. Since, in this case, consulting engineer's services provided by Mr. Rohit are in respect of property which falls within non-taxable territory, hence no GST is payable by Mr. Rohit.
Topics: GST
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