CA-relevant updates on income tax, GST, ICAI and SEBI — curated for Chartered Accountants in Pune & Maharashtra, with coverage of Bombay HC and ITAT Mumbai/Pune judgments.
The article explains that architectural, accommodation, and related immovable property services are governed by Section 12(3) of the IGST Act. It clarifies that the place of supply is linked to the property location rather than the recipient’s location. The post Place of supply u
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