The 49th GST Council Meeting was held on February 18, 2023 in New Delhi under the Chairmanship of Finance Minister Nirmala Sitharaman. The GST Council has inter-alia made the recommendation to rationalize the place of supply of services for transportation of goods under Section 13 of the Integrated Goods and Services Tax Act, 2017 (“the IGST Act”) i.e. Place of supply of services where the location of supplier or location of recipient is outside India, delete the provision of Section 13(9) so as to provide that the place of supply of services of transportation of goods, in cases where the location of supplier of services or location of the recipient of services is outside India, shall be the location of the recipient of services.
Source a2ztaxcorp
