Section 14 IGST Act 2017 determines PLACE OF SUPPLY of services to consumers (B2C) where supplier is:
Answer & Solution
Correct answer: A.
1. IGST Act 2017 Section 12 (B2B/B2C with both parties in India), Section 13 (B2B/B2C with one party outside India), Section 14 (online information and database access services to non-taxable online recipients).
2. SECTION 12 — Place of Supply within India for services (when both supplier and recipient are in India):
3. (a) GENERAL RULE: location of recipient if registered; otherwise location of supplier;
4. (b) IMMOVABLE PROPERTY services: location of property;
5. (c) RESTAURANT/personal services: location where performed;
6. (d) ADMISSION to events: location of event;
7. (e) TRANSPORTATION of goods/passengers: specific rules;
8. (f) BANKING/INSURANCE/STOCK BROKING: location of recipient.
9. SECTION 13 — Place of Supply for cross-border services (importance for determining import/export of services).
10. Hence option B is correct.
_Source: CS Executive Paper 4 Tax Laws (ICSI BoS) + Income Tax Act 1961 + CGST Act 2017 — IGST Act 2017, Sections 12-14 (Place of Supply rules)_
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