How to explain the supply of IT / ITES services?

How to explain the supply of IT / ITES services?

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The location of supply of IT / ITES services is the location of the recipient in terms of section 12 and 13 of the IGST Act, 2017. However, if the recipient is not registered and the address is not available on the supplier’s record, then the supply will be the place of supplier.

Answered on April 30, 2018.
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Gen GST