TAX - GST

CBIC Circulars on TOS - HAM Model and Spectrum Usage

Place of Supply of Performance-Based Services [Section 12(4)]

Place of Supply of Services Related to Immovable Property [Section 12(3)]

Place of Supply of Training and Performance Appraisal [Section 12(5)]

Place of Supply – Admission to Events and Amusement Parks [Section 12(6)]

Place of Supply – Advertisement Services to Government [Section 12(14)]

Place of Supply – Banking, Financial Services and Insurance [Sections 12(12) & 12(13)]

Place of Supply – Online Information Services and Online Money Gaming

Place of Supply – Organisation of Events [Section 12(7)]

Place of Supply – Passenger Transportation [Section 12(9)] including Right to Passage

Place of Supply – Services on Board a Conveyance [Section 12(10)]

Place of Supply – Telecommunication Services [Section 12(11)]

Place of Supply – Transportation of Goods [Section 12(8)]

Residual Time of Supply (Section 12(5) / 13(5))

TOS of Special Charges - Interest, Late Fees, Penalty

Time Limit for Issue of Invoice - Goods (Section 31)

Time Limit for Issue of Invoice - Services (Rule 47)

Time Limit for Issue of Tax Invoice – Goods [Section 31]

Time of Supply of Goods - Reverse Charge (Section 12(3))

Time of Supply of Goods – Forward Charge [Section 12]

Time of Supply of Services - Forward Charge (Section 13(2))

Time of Supply of Services - Reverse Charge (Section 13(3))

Time of Supply of Vouchers (Section 12(4) / 13(4))