<p style="text-align:justify"><span style="font-size:14px"><span style="background-color:white"><span style="color:#333333">GST on services is a tax on supply and the liability to pay GST arises in terms of Section 13 of the CGST Act. The revenue is remitted to the state where the service is consumed based on the place of supply as determined under the IGST Act. By default, the place of supply of services is the place where the service recipient is located in the case of B2B transactions. However, there are few exceptions to this rule.</span></span></span></p>