IGST What is the place of supply of insurance services?

Discussion in 'GST (Goods & Service Tax)' started by Raju Choudhary, Apr 22, 2017.

  1. Raju Choudhary

    Raju Choudhary Active Member Staff Member

    Ans. As per Section 9(14) of Revised Model GST law, the place of supply of insurance services provided to a registered person shall be the location of such registered person. In case of insurance services provided to a person other than a registered person, the place of supply shall be location of the recipient of services on the records of the supplier of services.
     
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