IGST What is the place of supply of insurance services?

Raju Choudhary

Administrator
Staff member
#1
Ans. As per Section 9(14) of Revised Model GST law, the place of supply of insurance services provided to a registered person shall be the location of such registered person. In case of insurance services provided to a person other than a registered person, the place of supply shall be location of the recipient of services on the records of the supplier of services.
 
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