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Amended upto (Year) ⇨

IGST ACT, 2017
[Amended upto 2025]

CHAPTER V - PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH

TaxGPT

Summarize Section 12 by TaxGPT in

AA |

Section 12 - Place of supply of services where location of supplier and recipient is in India.

12. (1) The provisions of this section shall apply to determine the place of supply of services where the location of supplier of services and the location of the recipient of services is in India. (2) The place of supply of services, except the services specified in sub-sections (3) to (14),–– (a) made to a registered person shall be the location of such person;