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[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of Revenue) Notification No. 02/2020- Integrated Tax New Delhi, the 26th March, 2020 G.S.R......(E).- In exercise of the powers conf
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FAQ :
This notification seeks to amend Notification No. 4/2019-Integrated Tax dated 30.09.2019.
The place of supply for B2B MRO services is being changed to the location of the recipient.
The amendment is intended to prevent double taxation or non-taxation of services and ensure uniform application of rules.
The power is exercised under sub-section (13) of section 13 of the Integrated Goods and Services Tax Act, 2017.
The changes are made on the recommendations of the Council.
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Notification No : 02/2020-Integrated TaxPublished in GST
Source : http://www.cbic.gov.in/htdocs-cbec/gst/notfctn-2-2020-igst-english.pdf