GST Practitioner & Accounts
15083 Points
Joined March 2014
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 .