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Place of supply

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what is the place of supply for IT enabled services
Replies (3)

Will you  please elaborate   little bit  in  details  IT  enabled  services .

As per section 12(a) of IGST  act  2017

 1) supply of services made  to registered  person  shall be location of  such  person .

 

  2)  supply  made to other  than  registered  person -

i) The location of the recipient  where  the address on the record  exists and 

ii)  location  of the supplier of  services in other cases .   

please  confirm with others also . 

IT enabled services like call centre services
You mean to say if you are providing supply of services to call center then what will be the place of supply ?.


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