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August 2012

Place of provision of Services Rules, 2012 — Notification No. 28/2012-ST, dated 20-6-2012.

By Tarun Ghia, Brijesh Cholera, Pratik Mehta, Chartered Accountants
Reading Time 1 mins
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The Central Government has notified Place of Provision of Services Rules, 2012 which specifies the manner to determine the taxing jurisdiction for a service. Rules are provided in relation to:

(1) Place of provisions of services generally;

(2) Place of provision of performance based services;

(3) Place of provision of services relating to immovable property;

(4) Place of provisions of services relating to events;

(5) Place of provision of services provided at more than one location;

(6) Place of provision of services where provider and recipient are located in taxable territory;

(7) Place of provision of specific services;

(8) Place of provision of goods transportation services;

(9) Place of provision of passenger transportation services;

(10) Place of provision of services provided on board a conveyance.

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