UNDERSTANDING SUB-SECTION 8 OF SECTION 12 OF IGST ACT

Sub-section 8 of section 12 of the IGST Act deals with the determination of the place of supply of services.

It applies to services provided to unregistered persons or businesses.

The place of supply is determined based on the location of the recipient of the service.

If the recipient is located in India, the place of supply is deemed to be in India.

If the recipient is located outside India, the place of supply is deemed to be outside India.

This provision has a significant impact on the taxation of services provided to unregistered persons or businesses.

It ensures that the tax is paid in the country where the service is consumed, thereby preventing double taxation.