Circular no. 220-14-2024- GST (dated 26.06.2024)-Place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors
Law Legends Outline: - This circular clarifies the place of supply for custodial services provided by banks to Foreign Portfolio Investors (FPIs) under the Integrated Goods and Services Tax Act (IGST Act). Issue: • Whether custodial services are considered services provided to an "account holder" under Section 13(8)(a) of the…
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