Service provided by Bank located in India to interest bearing deposit a/c holder located outside India attract IGST/CGST+SGST?
PoS (Place of Supply) of cross-border Banking services under Section 13(8) of IGST Act is location of supplier of services. Since LoS (Location of Supplier ) and PoS (Place of Supply) are same, it is intra-state supply liable to CGST+ SGST.
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