What would be the place of supply in case of sports institute providing services to its students where both Service provider and Service recipient is located in India. Whether general clause of section 12 is applicable i.e sub section 2 or would it be covered under any other specific sub section.
Thankyou.
Menu
Place of Supply in case of Sports academy.
Replies (6)
Place of sports institute
Kindly elaborate, do not give one word answer...
Covered under performance based service hence as per section 12 of IGST Act , place of supply shall be Location of academy
Performance based service concept is applicable in a case where either location of Supplier of service or Recipient of service is outside India but in above case both the parties are in India...
Dear Chetan,
Section 12(4) of IGST Act covers performance based services. and section 12 applies if both the parties are in India.
Section 12(4) of IGST Act covers performance based services. and section 12 applies if both the parties are in India.
Dear Anup,
12 (4) covers resturant and catering, personal grooming, fitness, beauty treatment, health services.
So, my question is where my case falls?
12 (4) covers resturant and catering, personal grooming, fitness, beauty treatment, health services.
So, my question is where my case falls?
Recent Threads
- Returning to India - Residency confusion
- About CMP-08
- RCM List on GST
- Resignation of Previous Auditor
- Summary of GST Notification 18/2025 (Effective 1 N
- Heard & Seen Around – Your Daily Economi
- ITC restriction for Food manufacturing units
- Consortium Partnership: GST and TDS query
- Luxury premium car - Lease or Loan
- Income tax act 40 A (3)
Related Threads
CAclubindia
