TMI BlogThe place of supply in relation to immovable property is the location of immovable property. Suppose a road is constructed from Delhi to Mumbai covering multiple states. What will be the place of supplyX X X X Extracts X X X X X X X X Extracts X X X X ..... ly X X X X Extracts X X X X X X X X Extracts X X X X ..... o in this regard or, in the absence of such contract oragreement, on such other reasonable basis as may be prescribed in this behalf. (The Explanation clause to section 6(5) of the IGST Act)
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