Where the immovable property is located in more than one State, the supply of service shall be treated as made in each of the States in proportion to the value for services separately collected or determined, in terms of the contract or agreement entered into in this regard or, in the absence of such contract or agreement, on such other reasonable basis as may be prescribed in this behalf. (The Explanation clause to section 6(5) of the IGST Act)
Articles in this section
- What is the need for the Place of Supply of Goods and Services under GST?
- Why are place of supply provisions different in respect of goods and services?
- What proxies or assumptions in a transaction can be used to determine the place of supply?
- What is the need to have separate rules for place of supply in respect of B2B (supplies to registered persons) and B2C (supplies to unregistered persons) transactions?
- What would be the place of supply where goods are removed?
- What will be the place of supply if the goods are delivered by the supplier to a person on the direction of a third person?
- What will be the place of supply where the goods or services are supplied on board a conveyance, such as a vessel, an aircraft, a train or a motor vehicle?
- What is the default presumption for place of supply in respect of B2B supply of services?
- What is the default presumption for place of supply in respect of unregistered recipients?
- The place of supply in relation to immovable property is the location of immovable property. Suppose a road is constructed from Delhi to Mumbai covering multiple states. What will be the place of supply?