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: (e) A Delhi based builder provides constructi

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 shall be place where immovable property is located or intended to be located. If the immovable property is located or intended to be located outside India, the place of supply shall be location of the recipient. In this case services provided in relation to immovable property located in Bangladesh, the place of supply shall be location of the recipient i.e., Punjab which falls within the ambit of Taxable Territory and thus this service shall be liable to GST.