Welcome to your Ch: 5 Place of supply - Services Section 12 (6 to 10))
6. Match the following as per IGST Act, 2017 where recipient is registered under GST and both location of supplier and recipient is in India.
7. Match the following as per IGST Act, 2017 where recipient is registered under GST and both location of supplier and recipient is in India.
8. Match the following as per IGST Act, 2017 where recipient is registered under GST and both location of supplier and recipient is in India.
9. Examine the following statements.
(i) Immovable property is located in India, place of supply is location of immovable property.
(ii) Immovable property is located outside India, place of supply is location of supplier.
10. Examine the following statements.
(i) In case of health service, place of supply shall be the location where the services are actually performed.
(ii) In case of beauty parlour service performed on Kangana at Mumbai. Kangana is registered in GST at Himachal Pradesh. Place of supply shall be Himachal Pradesh.