Determine the place of supply according to the provisions of Integrated Goods and Services Tax Act, 2017 in the following cases: D of Delhi has a savings bank account with HDFC Bank in Delhi. When he was in Mumbai for of

CS Professional · Advanced Tax Laws and Practice · PYQS · December 2018
Determine the place of supply according to the provisions of Integrated Goods and Services Tax Act, 2017 in the following cases: D of Delhi has a savings bank account with HDFC Bank in Delhi. When he was in Mumbai for official tour, he gets a DD (Demand Draft) from HDFC Bank in Mumbai.

Answer & Explanation:

Assuming that D is unregistered person and on record address in Delhi as per the records with HDFC Bank, place of supply shall be Delhi.

Topics: Integrated Goods and Services Tax Act, 2017

Open in Interactive Practice Hub · Full Practice Hub · Chapter Weightage · More in this subject

Related Questions in this Topic