在这里要强调一个概念“销售地点”(Place of supply)。打个比方以销售T恤衫为例,如果你的公司在安省卖T恤,客户也在安省,那么你需要向客户收取的销售税是13%。但是如果你的客户在BC省呢?那么你的销售地点就变成了BC省,这时候你需要向他们收取12%的销售税(5%的PST+7%的GST)。 相同的道理,如果你不提供有形商品...
The place of supply of goods or services is where the supply is made or is treated as being made. Supplies made outside of Malaysia are considered to be out of the scope of GST. There are separate rules for determining the place of supply for goods and for ...
GST Circular 25/2024 dated 11-9-2024: Clarification on availability of input tax credit in respect of demo vehicles. GST Circular 26/2024 dated 11-9-2024: Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers...
Place of supply of goods in case of export of goods The place of supply of goods is the place where the commodities are exported (a country outside India). The place of supply of services must match the place where the services are provided. If the location of the recipient isn’t read...
This article deals with the new OECD international VAT/GST Guidelines on place of supply of B2B Services and Intangibles. The Guidelines were approved by the OECD Committee on Fiscal Affairs in January 2014. The aim of the article is to analyse the new Guidelines from an EU law perspective ...
In terms of Section 10(1)(c) of the IGST Act, the place of supply of goods where the supply does not involve movement of the said goods whether by the supplier or the recipient shall be the location of such goods at the time of delivery to the recipient. Accordingly, the place of ...
6. Place of Supply of Services (Cont…) CA. Jatin Harjai 6. Place of Supply of Services (Cont…) 6 (4) – Immovable Property Related Lodging accommodation by a hotel, Lodging, Inn, Guest House, Club, Campsite, Houseboat etc. Accommodation in any immovable property for marriage, other fu...
Place of supply considerations:For businesses that supply goods or servicesacross borders, it's important to understand the place of supply rules, which determine where a transaction is to be taxed. This affects the rate that you will apply and which authority you will report to. ...
12. If RBI would permit, Supply of services outside India shall be regarded as exports, even if payment is received in Indian Rupees. (参考IGST修订Section 2(6) – Definition of ‘Export of services’) 13. Place of supply shall be outside India, where job work or any treatment or proce...
GST Place Of Supply Type: Option Options are (Blank) ,Bill-to Address, Ship-to Address, Location Address Reverse Charge Type: Boolean · GST Posting Setup table Field Description State Code Type: Code 10 Dropdown from State table GST Component...