GST on Services by Bank in India to Person Outside India
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… Read More »