Web7 apr. 2024 · Impact of deletion of Section 13 (9) of IGST Act 2024. As per section 13 (9) as the place of supply of such services is the place of destination of goods i.e. UK. So, it is not an Import of Service, hence not liable to GST. Now the place of supply of such services will be governed by Section 13 (2). As the place of supply of such services is ... Web11 apr. 2024 · It is governed by the State Goods and Services Tax Act, 2024. Under SGST/UTGST, the state or union territory government collects tax on all transactions that take place within the state or union territory, irrespective of the type of supply. The revenue collected from SGST/UTGST is used to fund the state or union territory government’s …
GST implications on freight forwarder and exporter of goods
Web14 jun. 2024 · Place of supply of services where location of supplier and recipient is in India is determined as per Section 12 of IGST Act, 2024 Place of supply of services where location of supplier or location of recipient is outside India is determined by Section 13 of IGST Act, 2024. A detailed discussion on the Place of Supply of Goods is given below:- Web13 jan. 2024 · IGST Act, 2024 defines the term “Place of Supply” and is a vital term for determining the manner of taxability of any transaction under GST. Under GST law, GST … breathed in through the nose or mouth
Sec 12 of IGST Act 2024 : Place of Supply of Services where …
Web3 nov. 2024 · Chapter V of the IGST Act, 2024 clearly defines the concept of the place of supply under GST. (i) Section 10 of the IGST Act contains information regarding the place of supply of goods other than imports or exports. (ii) Section 11 of the IGST Act contains information regarding the place of supply of goods imported into or exported from India. WebIn terms of Section 12 & 13 of the IGST Act the place of supply for services is quite elaborate and based partially on the present Place of Provision of Services Rules under the service tax. Place shall be decided by way of location of immovable property, place of performance of services, place of event, location of supplier of service, location of … WebRefund of IGST - Export of services - intermediary - Place of supply - the petitioner is rendering the Market Research Services directly to OHMI, Japan. Therefore, insofar as … breathed in toner