Notification 3/2021 - Integrated Tax
Date: June 2, 2021
Effective From: June 2, 2021
Subject
Changes the place of supply for B2B MRO services in case of Shipping industry, to the location of the recipient
Content
G.S.R......(E).- In exercise of the powers conferred by sub-section (13) of section 13 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in order to prevent double taxation or non-taxation of the supply of a service, or for the uniform application of rules, on the recommendations of the Council, hereby makes the followi…