Circular
|
Circular No. |
Subject |
| Circular No. 203/15/2023-GST (Para 1) | Clarification regarding determination of place of supply in various cases |
| Circular No. 118/37/2019-GST | Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry |
CASE LAW
|
Authority |
One liner |
|
2022(07)LCX0197 Bombay High Court Vodafone Idea Ltd |
Section13(2) of the IGST Act, which defines the place of supply as the location of the recipient i.e.FTOs, applied, rather than Section 13(3)(b) concerning services supplied to individual. |