Summary
- The article delves into the place of supply provisions under Section 12 of the IGST Act, 2017, specifically for services related to immovable property.
- It highlights that for registered recipients, the place of supply is their location, while for unregistered recipients, it defaults to their address or the supplier's location unless overridden by Section 12(3).
- Practical examples illustrate that GST liability hinges on the property's location rather than the recipient's registration status, impacting architectural and lodging services.
- The implications of these rules could significantly affect GST compliance for service providers and recipients involved in real estate transactions across states.
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