Determine the place of supply according to the provisions of Integrated Goods and Services Tax Act, 2017 in the following cases: K of Kerala avails architect services for his property located in Chennai (Tamil Nadu) from
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: K of Kerala avails architect services for his property located in Chennai (Tamil Nadu) from an architect H of Hyderabad in Telangana State.
Answer & Explanation:
As per section 13 (4) of IGST Act, 2017, place of supply of services of architects in relation to immovable property, shall be the location where immovable property is located. Therefore, in the given case place of supply shall be Chennai (Tamil Nadu).
Topics: Integrated Goods and Services Tax Act, 2017
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