Section No. 12 - Place of supply of services where location of supplier and recipient is in India.
Circular Issued - Number and Date |
Brief Details |
Amended |
Superseded |
Rescinded |
Remark, If any |
|---|---|---|---|---|---|
02/1/2017 - IGST 27.09.2017 |
Clarification issued on Supply of Satellite launch Services by ANTRIX Corporation Limited.
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103/22/2019 - GST 28.06.2019 |
Clarification regarding determination of place of supply in certain cases. |
It clarifies the place of supply in case of services provided by Ports and Services rendered on goods temporarily imported in India.
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