Determination of Place of supply in GST (Part-2) || section 12 and section 13 of IGST Act

#lecture_26

¶ Determination of Place of supply in GST
  • provisions related with place of supply under IGST Act

      1) section 12 : place of supply of services where location of both supplier and recipient is in India (Domestic supply)
       i) General Rule (section 12(2))
           • In case of registered person
           • In other cases
      ii) specific rule (section 12(3) to section 12(14))



   2) Section 13 : Place of supply of services where location of supplier Or location of recipient is outside India
        i) General Rule (section 13(2))
           • In case of registered person
           • In other cases
      ii) specific rule (section 13(3) to section 13(13))




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Determination of Place of supply in G...

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#Place_of_supply
#determination_of_place_of_supply
#place_of_supply_of_services
#place_of_supply_of_domestic_services
#place_of_supply_of_cross_border_services
#general_rule_for_determining_place_of_supply
#specific_rule_for_determining_place_of_supply
#section_12_in_IGST
#section_13_in_IGST
#GST
#Bcom_5th_sem
#bcom_mcom_bba_mba
#ca_cs_cma_cwa
#bcom_distance
#hindi
#net_jrf