A hotel in India supplies accommodation to a recipient located in India. What is the place of supply under Section 12(3) of the IGST Act?
Question and options
A hotel in India supplies accommodation to a recipient located in India. What is the place of supply under Section 12(3) of the IGST Act?
Location of property
Place of payment
Location of recipient
Location of supplier
Answer and explanation
Correct answer: A - Location of property
Section 12(3) of the IGST Act makes the place of supply of accommodation in a hotel, inn or similar place the location of the immovable property, where supplier and recipient are both located in India. The location of the recipient is the general rule in section 12(2), which yields to this specific rule.
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