The Central Board of Indirect Taxes & Customs (“CBIC”) vide its Notification No. 04/2018 – Integrated Tax dated December 31, 2018, which notifies the Rule 4 to 9 for determination of place of supply in relation to several services for inter-State supply under sections 10(2), 12(3), 12(7), 12(11) and 13(7) of the IGST Act, 2017.
Services provided by architects, interior decorators, surveyors, engineers and other related experts where such immovable property is located in more than one State or Union territory. Further this notification shall be deemed to have come into force from January 01, 2019.
The detailed notified Rules for determining place of supply of several services can be accessed at: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-4-2018-igst-english.pdf;jsessionid=208B9B99C0FDB7396E85D0C4D4BA397F