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CBIC Issues Clarification Regarding Determination Of Place Of Supply

The Central Board of Indirect Taxes and Customs (CBIC) has issued a clarification regarding the determination of the place of supply.The Board has received representations from the trade and field. ....

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cbic: Rules for co-location: CBIC clarifies on place of supply

In case of services delivered overseas from India or from outside the country, the Central Board of Indirect Taxes and Customs (CBIC) said the place of supply will be the location of the recipient, if the location is known. In case the recipient s location is not readily available in the regular course of business, the place of supply will be the service provider s location. The same principle will be applied to services provided by courier or mail. ....

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Bombay High Court Upholds The Validity of Provisions Dealing With Place Of Supply Under IGST

The Bombay High Court has upheld the validity of Section 13(8)(b) and Section 8(2), which deal with place of supply under the Integrated Goods and Service Tax Act, 2017 (IGST Act).The Bench of Justice. ....

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