Judgement

The GSTAT allows appeal after finding valid tax invoices, e-way bill and declared place of supply supporting the consignment.

GSTAT Holds Route Deviation Alone Cannot Prove Tax Evasion

Articles

After the 2026 amendment, the place of supply for intermediary services will be considered as the location of the recipient (foreign client).

Finance Act 2026: Big GST Relief for Indian Companies Providing Intermediary Services to Foreign Clients

Circulars

The government of Delhi clarifies that for all online services supplied to unregistered persons, the recipient’s state must be recorded and displayed as the place of supply in the invoices.

Delhi Government Clarifies Place of Supply for Online Services to Unregistered Persons

CBIC has issued clarification to clarify the place of supply for online services provided to unregistered recipients.

CBIC issued Clarification on Place of Supply for Online Services by the Supplier to Unregistered Recipients [Read Circular]

News

The national appellate bench will focus on disagreements over the "place of supply" between tax assessors and assessees.

GST Tribunal blueprint likely to be approved by GST Council this month

The jurisdiction to hear appeals against the orders passed by the Appellate Authority or the Revisional Authority in cases where one of the issues related to the place of supply shall lie only with the Principal Bench of GSTAT.

GST Council Meet on 18th February to discuss constitution of GSTATS: Principal Bench to be situated in Delhi

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GSTAT Holds Route Deviation Alone Cannot Prove Tax Evasion

Finance Act 2026: Big GST Relief for Indian Companies Providing Intermediary Services to Foreign Clients

Delhi Government Clarifies Place of Supply for Online Services to Unregistered Persons

CBIC issued Clarification on Place of Supply for Online Services by the Supplier to Unregistered Recipients [Read Circular]

GST Tribunal blueprint likely to be approved by GST Council this month

GST Council Meet on 18th February to discuss constitution of GSTATS: Principal Bench to be situated in Delhi