Mr. Sumit Awasthi, an interior decorator provides professional services to Mr. Manish Pareek in relation to two of his immovable properties.…

Case I As per section 12 (3) of the IGST Act, 2017 where both the service provider and the service recipient are located in India, the place of supply of services directly in relation to an immovable property, including services provided by interior decorators is the location of the immovable property. However, if the immovable property is located outside India, the place of supply is the location of the recipient. Since in the given case, both the service provider (Mr. Sumit Awasthi) and the service recipient (Mr. Manish Pareek) are located in India and the immovable property is located outside India (New York), the place of supply will be the location of recipient, i.e. Maharashtra. Case II As per section 13 (4) of the IGST Act, 2017, where either the service provider or the service recipient is located outside India, the place of supply of services directly in relation to an immovable property including services of interior decorators is the location of the immovable property. Since in the given case, service provider (Mr. Sumit Awasthi) is located in India and service recipient (Mr. Manish Pareek) is located outside India (New York), the place of supply will be the location of immovable property, i.e. Paris (France).