Understanding Place of Supply for Services: Key Clarifications from Circular No. 203/15/2023-GST

CIRCULAR NO. 203/15/2023-GST [F. NO. 20/06/22/2023-GST-CBEC]SECTION 13 OF THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 – PLACE OF SUPPLY OF SERVICES WHERE LOCATION OF SUPPLIER OR LOCATION OF RECIPIENT IS OUTSIDE INDIA – CLARIFICATION REGARDING DETERMINATION OF PLACE OF SUPPLY IN VARIOUS CASESCIRCULAR NO. 203/15/2023-GST [F. NO. 20/06/22/2023-GST-CBEC], DATED 27-10-2023Representations have been received from the trade and field formations seeking clarification on certain issues with respect to determination of place of supply in case of – i.   supply of service of transportation...

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