Welcome to your Ch 6: Place of supply - Services Section 13 (1 to 5)
1. Match the following as per IGST Act, 2017.
2. Match the following as per IGST Act, 2017.
3. Match the following as per IGST Act, 2017.
4. As per section 13(2) of IGST Act, 2017 where supplier is registered under GST and recipient is located outside India, then,
5. As per IGST Act, 2017 where supplier is registered under GST and recipient is located outside India and it’s address is available.
(i) Courier or mail service from Delhi to USA. Place of supply is Delhi
(ii) Repair of goods temporary imported from USA into India. Repair is undertaken in Telangana (India). Place of supply is USA.