alleryStart learning →A Delhi-registered firm books a Goa hotel room. Place of supply of the lodging?
AGoa, hotel location
BDelhi, guest location
CPlace where bill is paid
DPlace of booking portal
Answer & Solution
Correct answer: A. Goa, hotel location
Lodging by a hotel falls under section 12(3), so the place of supply is where the hotel is located, Goa.
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