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Regarding determination of taxable territory

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This query is : Resolved

Nidhi Goel (Querist)
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11 July 2016 AN INDIAN COMPANY HAS EXPORTED CERTAIN QUANTITY OF GOODS TO BE SOLD ON CONSIGNMENT BASIS. THE UNSOLD GOODS LYING IN THE CONSIGNORS WAREHOUSE OUTSIDE INDIA IS BEING AUDITED BY AN U.K. FIRM.WHETHER RULE 4 OF POPOS RULES 2012 WILL BE APPLICABLE ON SUCH AUDIT SERVICE SINCE IT IS PERFORMANCE BASED SERVICE AND ACTUAL PERFORMANCE IS TAKING PLACE OUTSIDE INDIA AND HENCE WILL BE NON TAXABLE OR WHETHER RULE 3 WILL BE APPLICABLE I.E.LOCATION OF SERVICE RECEIVER.

Ashish Chaudhary

Ashish Chaudhary (Expert)
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12 July 2016 Rule 3 shall be applicable not 4. Place of provision is location of recipient

Nidhi Goel

Nidhi Goel (Querist)
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12 July 2016 Thank you Sir for your reply..but wont specific rule prevail over general rule.. i would be glad if you wud explain why rule 3 and why not rule 4....

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