Determine the place of supply in the following cases according to the provisions under IGST Act, 2017: (i) Salman Khan of Delhi purchased a Residential plot in France. He hires Mumbai based architect to design the struct

CS Professional · Advanced Tax Laws and Practice · PYQS · December 2021
Determine the place of supply in the following cases according to the provisions under IGST Act, 2017: (i) Salman Khan of Delhi purchased a Residential plot in France. He hires Mumbai based architect to design the structure for his Residential plot.

Answer & Explanation:

Since the immovable property is located outside India, therefore, as per provision to section 12(3) of the Integrated Goods and Services Tax Act, 2017, the place of supply will be Delhi, being the location of recipient.

Topics: GST

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