Scope of “Supply” under GST in India
Law for Scope of Supply is provided in Section 7 of CGST Act. Scope of Supply means those supplies which shall be considered as Supplies for levy of GST. As per general rule, every transaction in the normal…
Law for Scope of Supply is provided in Section 7 of CGST Act. Scope of Supply means those supplies which shall be considered as Supplies for levy of GST. As per general rule, every transaction in the normal…
Definition of OIDAR services: Meaning of OIDAR services: As per Section 2(17) of IGST Act, OIDAR services are those services whose delivery is mediated by information technology over the internet or an electronic network and the nature of which…
Place of Supply means the location where the supply of Goods or services of both have been affected. In simple words, place of supply means the place where goods/services are consumed for personal use or used in the…
In this article, we will discuss how to determine place of supply of specified SERVICES with reference to Section 13 of IGST Act where location of one the service provider or services receiver is located out of India and another is located…
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