What is "non taxable territory " for GTA reverse charge mechanism
Arun Kumar Singh
(GST Advocate)
(15188 Points)
Replied 08 July 2013
"Non-taxable territory" means the territory which is outside the taxable territory.
Vikas
(CA)
(1135 Points)
Replied 09 July 2013
As rightly stated above, the non-taxable territory would also remain somthing that is beyond the taxable territory.
As per Rule 10 of the Place of Provision of Services Rules, 2012, the place of provision for GTA shall be the location of the person liable to pay the tax.
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