This circular clarifies that the place of supply of software/design by supplier located in taxable territory to service recipient located in non-taxable territory is the location of the service recipient as per Section 13(2) of the IGST Act.
Meghana Pawar is a published author, an experienced content writer, and a certified yoga teacher. Skilled in Copywriting, SEO, and Social Media Marketing, she works as a Finance Writer for IRIS GST. Meghana likes to spend her leisure time reading, blogging, and conducting yoga sessions.
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