IGST What is the place of supply of service in relation to an immovable property?

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

  1. Raju Choudhary

    Raju Choudhary Active Member Staff Member

    Ans. Section 9 (4) (a) of Revised Model IGST Law provides that any service provided directly in relation to an immovable property including services provided by architects, interior decorators, surveyors, engineers and other related experts or estate agents, any service provided by way of grant of rights to use immovable property or for carrying out or coordination of construction shall be the location at which the immovable property is situated.

    Illustration - If ‘A’ of Ahmadabad, is constructing a house in Mumbai and appoints ‘B’ of Delhi to provide architectural services with regard the proposed construction of house located in Mumbai, then the place of supply of such architectural services shall be Mumbai.

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