_ f supply determines whether a transaction is intra-s fyQPTER STRUCTURE fg Introduction Place of supply of goods other than goods imported into, or exported from India [section 10] ip Place of supply of goods imported into, or exported from India {Section 11] 5 Place of supply of services where location of supplier and recipient is in India (Domestic Supplies) (Section 12] is Place of supply of services where location of supplier or location of recipient is outside India (cross-border supplies) [Section 13] = Summary iw Keywords | _ = - — Introduction In Goods and Services Tax (GST) the concept of a place of supply is very important and hasbeen made relevant not only for the supply of services but also for the transaction of goods. Which tax is to be levied (IGST or CGST and SGST/UTGST) will depend on whether a particular transaction is an Inter-state supply or Intra-state supply. Hence, under the system of GST every transaction will have to go through the test of provisions relating to the place of supply, Place of supply under GST GST is a destination-based consumption tax. In simple words means tax on supply should accrue to the State in which goods or services are consumed. So, | it becomes necessary to understand place of supply. Place of supply provision determines the place, i.e., taxable jurisdiction where the tax should reach. The place ate or interstate. In other words, the place of Supply of Goods or services is required to determine whether a172 SGST iS supply is subject to SGST plus ¢ itis an inter-state supply Tin a given State Determines the place where the tax should reach Purpose of the place of supply The purpose of the place of supply is given as below: 1, Helps in determination of type of tax to be levied: transactions, place of supply helps to determine wheth a particular transaction. IM case of CT TAX is ig. 2. Plays an important role in det. fermination of natu: of domestic tr ansactions, of supply helps to determ transaction is an inter-state supply or re Of supply: in pine Whether 35° an intra-state supply — Provisions related with Place of supply under IGST Act Provisions related with place of supply of goods o1 below: Place of supply of goods other than good [sssens0] cam imported into, or exported from ind Incase of goods Section 11 =| Place of supply of goods imparted >) s into, or exported from india E Place of supply Section 12 / amp | Place of supply Of services where locational Supplier and ae [ssoni3] ler and recipients in India (Oorrenae Section 13 | my of upping BY of e . (c1085-border supplics) Is imported into, or exported from Inda other than s of goods import or exported from India, shall be as under, eI goods impridio ee T services or both ATE gine,installed at site I, f a ‘ supply —— pee ‘late of supply ol goods thay than imported into, or exporte Ware {Section 10(1) 5 3 incase supply of | { Incase supply dows | { i au eH ‘on the direction| | not involve eee Coo s of athird person _ J (mi nt of goods ee —_ - % a [seen | Section 10(1)(c) i secon oni | section 10(1)(€) 1. In case supply involves movement of goods: where the supply involves novement of goods, whether by the supplier or the recipient or by any other person, the place of supply of such goods shall be the location of the goods Pr the time at which the movement of goods terminates for delivery to the Panera wel recipient. location of the goods at the time at which the movement of goods terminates for delivery to the recipient Place of supply Example: Raj Limited of Punjab sells 100 cell phones to Amit Traders in HP Raj Limited delivers the product to Amit Retailers in its warehouse in Una. Place of supply, in this case, will be Una and IG will be levied as it is an Inter-State transaction. py In case supply of goods on the direction of a third person: where the goods are delivered by the supplier to a recipient or any other person on the direction ofa third person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to the goods or otherwise, it shall be deemed that the said third person has received the goods and the place of supply of such goods shall be the principal place of business of such (third) person. Principal place of ae Caupey business of third personG P08 a Sra Trader ealer in furniture, 4 suresh Traders, a deal » located xample: Sur ae Ip in = Ban Jain Traders, also located in U.P The Ordep a Up orde ; 50 Tables, with an instruction to ship the Tables to Or 50 Tables, with a S fey Jain Tractors ot Hats ee resis a customer of Jain Traclers, 1, ty Delhi, Om Hardwares is a ie ; two transaction: Q First transaction - between Suresh een aa Jain Trader, Bithe cuppler(otirebleulandi}ain cae ist ie Traders bills the transaction to Jain Traders, and the goods to Om Hardwares in Delhi. buyer Aceon aS per the ins in 2 Second transaction between Jain Traders and Om "in, the supplier, and Om Hardwares is the buyer Jain Traders hin, the es to Om Hardwares, and endorses the lorry rec iPt (Goods shipne i by Suresh Traders) in favour of Om Hardwares. This lorry recip enable Om Hardwares to take the delivery of the goods, a Over here, on the instruction from Jain Traders, § aluminum ladders to Om Hardwares located in Delhi Here deemed as the third person. Therefore, : hethe pr Place of business of the third person, ie., U.P Accordingly, Sure} Ta charges CGST and SGST on billing to Jain ‘Traders. 1 he Second part of, transaction between Jain Traders and Om Hardwares will also be interye.| and IGST will be charged Hardware, 7 uresh Traders hips : + Jain Tra the place of supply will} : ¥ In case supply does not involv not involve movement of g Place of supply shalll be th to the recipient. © movement of goods: Where the SUPply dg ods, whether by the supplier or the recipieny location of such goods at the time ofthe Aelive In case supply involve Not movement of goods Location of such goods a the time of the delvery to the recipient Place of supply a> » Who lives in Ghaziab Example; A, from the outlet of and transports the does not involv ad and supplier B in Delhi. machine in his ¢ B0es to Delhi A, himself The pl. and purchases LED ‘kes the delivery in Delhi of supply is Dethi © movement of goods Example: Ram | Electronics in Pp; take the delivery as supply Limited of U.P. gets an order of 100 cet) ‘unjab. Rahul Electronics in Phones from Rabul of the cell phones from the am Limited that they will of Ram Limited at ilyear — ver herve the Joeation of the supplier ie UM and location of the recenver it Fema, Hrowevet, Rahul Blectrontes hits agreed to take the defivery from Barn aennests Barely faetoy, This innphies that the termi tion of the movement of Jrecelt phones to Rahul Blectromics taker place at the fietory of lam Lirsited, vy Barents Hence, the place of supply ie Mareily in U1 tw cave goods ate assembled or inatalled at site: Where the goods are Kenic oF unstated! at site, the place of supply shall be the place of such aasiallation oF assembly Example: Scar Limited registered in Haryana opens a new office in Punjab. Ie purchascs $0 ACs to be installed at its Punjab office from Mohit electronics mm Haryana. In this case, the locati supply will be Punjab. Hence, IG of the supplier is Haryana, but a place of will be levied. 5 In case goods are supplied on board a conveyance: where the goods are supplied on board 2 conveyance, induding a vessel, an aircraft, a train oF @ cnonor vehicle, the place of supply shall be the location at which such goods are taken on board. case goods are Location at which supplied on board Place of supply ‘such goods are ‘peomweyence taken on board Example: Mr X boards a Kolkata-Mumbai flight for Mumbai from Kolkata znd purchases a bottle of water in the flight during his journey. As the water bostle was taken on board on the plane at Kolkata, the place of supply is Kolkata. Example: Mr. Mohit is traveling on a cruise liner from Mumbai to Goa. He purchased a book from the in-house store in the cruise liner, These books were on-ooarded from Mumbai, Registered place of busin in Mossnlyai, Place of supply, in this case, will be Mumba supply, and COST and SST will be charged 6. When the place of supply of goods cannot be determined by Section LO(1) (Section 10(2)): Where the place of supply of goods cannot be determined, the place of supply shall be dete s of the book shop is . “This is an intrastate odin such manner as may be prescribed, » .176 S00 ang i. Place of supply of goods imported oa OF exported fro, The place of supply goods imported into, or ¢ as below: Place of supply of goods imported into, or exported from India [Section 11] Place of supply of ‘goods imported into India Location outside India (@) Place of supply of goods imported into India: The 8eods imported into India shall be the location of the (®) Place of supply of goods exported from India: The place of supp) ply of ge Ps ppl Boeds exported from India shall be the location outsidh. India. f supplier and recipient is: i: The provisions of Section 12 shal Of supply of services where the location 4 place of supp), importer; mine the pl. supplier of services {Section 12(2))Ww ral rule for determination of Place of supply of services (Section 12 according to Section 12(2) the place of supply of services, except the pecfied in Sections 12(8) to 12(14) js determined as below Place of supply of services ¥ Except the services specified in Sections 12(3) to 12(14) In case services made to any person other than a registered person % Taxation of registered person where the address ‘on record exists (Incase services made to a registered person: In case services made to @ registered person shall be the location of such person. (ii) Incase services made to any person other than a registered person: In case services made to any person other than, registered person shall be— (a) The location of the recipi (b) The location of the supplier of services in other cases. (Il) Specific rules for different situations for determination of Place of supply ce vervices {Section sections 12(3) to 12(14)}: Specific rules for different situations for determination of Place of supply of services [Sections 12(8) to 19(14)] are given as below: ent where the address on record existsGo 3006 Tes i, ie 1, Immovable property related to sen __ Restaurant and performance baser SIS | ‘ reas [Section 12(4)] | 3, Services in relation to training and Peterman { {Section 12(5)) in 4. Services provided by way of Admission iM amusement park [Section 12(6)) en a 5. Services provided by way of Organisation ofan {Section 12(7)] . Services by way of transportation of gdp courier (Section 12(8)] ing . Passenger transportation service [Section 1219) . Services on board a conveyance (Section, 22(29) . Telecommunication services [Section 12(11)] . Banking and other financial services [Section 221044 . Insurance services [Section 12(13)}: 12, Advertisement services [Section 12(14)] 1. Immovable property related to services [Section 12)F According yy | 12(3) the place of supply of services in case of following services (@) Services directly in relation to an immovable Property: The p.. Supply of services directly in relation to an immovable Property, in Services provided by architects, interior decorators, of grant of rights to use immovable Property or for ¢ ordination of construction work: or (©) Services by way of lodging Sccommodation hotel, inn, guest house: The Place of supply of services by w Y of lodging accommodation by 4 howe, inn, Buest house, home stay, club or campsite, by whatever name called and including a house boat or any other vessel; or (©) Services by way of powmmodation in\any immovable Property for organising any marriage or Pees Whe place of spoly crane by way of accommodation PnruaS€ OF reception or matiers reine 0, official, social, cultural religious or business function including services provided in relation to such function at such Property; or (@ Services ancillary to the services The place of supply of ser vices any Strvices ancillary to the services referred 0 in section 12(2) (a), (b) and (e The place of supply shall be the log Et MEG Deane co property or boat or vessel, as the case may be, is located oy intended to be located._if the location of the immovable property or boat or vessel is loc ated to be located outside India, the place of supply shall be the location incende ecipient. Immovable property related to services, including hotel ee pe ee ee ee Situation. Place of Supply Sr propery is located in India Location at which the — immovable property or boat or vessel is located ted outside India_| Location of r vir property is local ipient urant and performance based services [Section 12(4) 1214) The place of supply of restaurant and catering services, personal fitness, beauty treatment, health service including cosmetic and hall be the location where the services are actually performed oO According to g, Resta Section grooming plasuc surgery Ss! Nature of Service: Restaurant and catering services [Section 12(4)} Place of Supply a ‘Where services are actually performed jn relation to training and performance appraisal [Section 12 ©) 3, Services Section 12 (5) the place of supply of services in relation to aiming ‘According to and performance appraisal to: (a) Registered person: The place of supply of services in relation to traming and performance appraisal to registered person shall be the location of (@ Person other than a registered person: ‘The place of supply of services verstition to training and performance appraisal to a person other than a registered person shall be the location where the services are actually performed. Nature of Service: Services in relation to training and performance appraisal {Section 12(5)] Situation (if Recipient) Place of Supply (a) Registered person Location of Registered person (b) Person other than a registered Location where the services are actually ‘person performed 4. Services provided by way of Admission to an event oF amusement park [Section 12(6)]: According to Section 12(6), “The place of supply of services proxies. by way of admission to a cultural, artistic, sporting, scientific, iia. cetcrsinment event or amusement park or any other place and Spanley thersto, shall be the place where the event is actually held or e park or such other place is located.”Nature of Service: Services provided by way of rk [Section 12(6)} Location of event = where the event is actually held o, where other place is located the 5. Services provided by way of Organisation of an event ys According to Section 12(7) the place of supply of services Provide » (@) Organisation of an event: organisation of a cultural, 4, : ais nae arty scientific, educational or entertainment event including supply it, exhibition, celebration of sinh MZ relation to a conference, ilar ey eae : ea () services ancillary to organisation services ancillary 4g gy." any of the events or services referred to in clause (a, 8 sponsorship to such events. Place of supply can be determined in following w. ( Registered person: If supply of services provided to 4 reph person, shall be the location of such person ey (Gi) Person other than a registered person: If supply of service, Da to a person other than a registered person, shall be the pice the event is actually held and if the event is held ouside ing. place of supply shall be the location of the recipient a] Nature of Service: Services provided by way of Organisation of an even 127) Place of Supply person (@) Registered person Location of (b) Person other than a person registered! Location where the event is acuah held if the event is held outside Indi place of supply shall be the locato the recipient 6. Services by way of transportation of goods including by mail or courier [Section 12(8)}: According to Section 12(8) the place of supply of services by way of transportation of goods, including by mail or courier 49 (a) Registered person: a registered person, shall he the’location of such person (6) Person other than a registered person: a Person other than a registered person shall be the location at which such goods are handed over for their transportation > — ~~ 9re of Service: Services by way of tra Namer (Section 128)} YY Way of transportation of goods including by mail or Situation (if recipient) Place of Supply (a) Registered person Location of Registered person re handed GpyTerson other than a. registered Location at which goods person over for their transportation 7, Passenger transportation service [Section 12(9)] + The place of supply of P (a) Registered person: The place of supply of passenger transportation service to a registered person shall be the location of such person According to Section 12(9) ssenger transportation service to: (b) Person other than a registered person: The place of supply of passenger transportation service to a person other than a registered person, shall be the pla continuous journey where the passenger embarks on the conveyance for a Nature of Service: Passenger transportation service [Section 12(9)] Situation (if recipient) Place of Supply (a) Registered person Location of Registered person Person other than a registered | Place where the passenger embarks on person the conveyance for a continuous journey , Services on board a conveyance [Section 12(10)}: According to Section 12(10) the place of supply of services on board a conveyance, including a vessel, an sircrafi, a train or a motor vehicle, shall be the location of the first scheduled point of departure of that conveyance for the journey: Nature of Service! Services on board a conveyance [Section 12(10)] Place of Supply Tocation of the first scheduled point of departure of that conveyance for the journey 9. Telecommunication services [Section 12(11)}: According to Section 12(11) the place of supply of telecommunication services including data transfer, broadcasting, cable and direct to home television services to any person shall (@) Services by way of fixed telecommunication line: in case of services by way of fixed telecommunication line, leased circuits, internet leased circuit, cable or dish antenna, be the location where the telecommunication line, Jeased circuit or cable connection or dish antenna is installed for receipt of services;Seeds an ‘ q , (b) in case of mobile connection on Post-paid basi, 5 onnection for.telecommunication and interno, hy a . post-paid basis, be the Ication of billing ad¢ One : vices on the record of the supplier of services tei services Tress (c) in cases of mobile connection on pre-payment basis, mobile connection for telecommunication, inter net SeIVicg St jon services are provided on pre-payment Rees home televi ty ais eans— i voucher or any other means: " g agent or a re-seller or a distyj () through a selling agent oi eon sib : identity module card or re-charge voucher, be ih, selling agent or re-seller or distributor as Per the supplier at the time of supply. e fi criber, be the i) by any person to the final subs prepayment is received or s loc; ‘tion ich vouchers are sold, here in other cases, be the address of the recin;. (4) in other cases: in other cases, be the add the recipien ' records ofthe supplier of services and where such address Dot aren the place of supply shall be location of the supplier of service, Telecommunication services [Section 1211) Situation Place of Supply i} estas bra yond location where the telecom inca telecommunication li Tine, etc., is installed for Teceip. services | yin ‘ase of mobile connection on] location of billing addrew ofa post-paid basis recipient of services on th 1 record the supplier of services (Jin cases of mobile connection on locat Pre-payment basis, received or such vouchers are sold (4) in other cases * address of the recipient as per = records of the supplier of services * where such address is not availabe the place of supply shall of the supplier of se ices 10. Banking and other financial services [Seetion 12(12)} 12(12) The place of supply of banking and other fv Stock broking services to any person shall be services on the records of the supplier of servi Tecipient of services is n shall be the loc According to Section ncial services, including the location of the recipient of ices. However, if the location of he supplier, the place not on the records of th of supply ‘ation of the supplier of services183 Situation Fie location of recipi i services is] location of the recipient of services on onthe records of the supper the records of the supplier of services Fane location of recipient of services is location of the supplier of services records of the supplier pot on the ce services [Section 12(13) f insurance services shal 1, Insuran According to Section 12(13), the place of supply © {@) Registered person: The place of supply of insurance services to a registered person shall be the location of such person; 1 (ii) Person other than a registered person: The place of supply of insurance services to a person other than a registered person s of the recipient of services on the records of the I be the location plier of services Nature of Service: Insurance services [Section 12(13)] | ‘uation (if recipient) Place of Supply | (a) Registered person location of Registered person | (b) Person other than a registered location of the recipient of services on person the records of the supplier of services 12. Advertisement services [Section 12(14)]: According to Section 12(14) the place of supply of advertisement services to the Central Government, a State Government, a statutory body or a local authority meant for the States or Union territories identified in the contract or agreement shall be taken as being in each of such States or Union territories and the value of such supplies specific to each State or Union territory shall be in proportion to the amount attributable to services provided by way of dissemination in the respective States or Union territories as may be determined in terms of the contract or agreement entered into in this regard or, in the absence of such contract or agreement, on such other basis as may be prescribed. Nature of Service: Advertisement services [Section 12(14)] 1] Situation Place of Supply place of supply is identified in the] shall be taken as being in each of such contract or agreement States or Union territories Place of supply of services where location of supplier or location of recipient is outside India (cross-border supplies) [Section 13] According to Section 18(1) the provisions of Section 13 shall apply to determine the place of supply of services where the location of the supplier of services or the location of the recipient of services is outside India ei~Place of supply of services where location of supplier or location of recipient is outside indi | cal General or default rule Specific rule for different sh [Section 13(2)] [Sections 13(3) to 13/13) 1. General or default rule for determination of Place of supply of where location of supplier or location of recipient is outside Inia 13(2)|: According to Section 13(2) the place of supply of service the services specified in Sections 13(8) to 13(13) shall be the locaton recipient of services. However, where the location of the recipient of en, is not available in the ordinary course of business, the place of supply sy the location of the supplier of services Place of supply of services Except the services specified in Sections 13(3) to 13(13) | ( location of the recipient of services ] { ifthe location of the recipient of services isnot aia] v location of the supplier of services. IL. Specific rules for different situations for determination of Place of supplsé services where location of supplier or location of recipient is outside Isl [Section 13(2)]: In respect of the following categories of services, the phi! supply is determined with reference to a proxy. 1. Performance based services (Section 13(3)} 2. Services supplied directly in relation to an immovable property [Section 13(4)] 3. Services supplied by way of Admission to or organisation of an event {Section 13(5)} 4. Services referred to in section 13(3) or 13(4) or 13(5) is supplied at more than one location [Section 13(6)} 5, Services referred to in section 13(3) or 13(4) or 13(5) Is supplied at more than one State or Union territory (Section 13(7)] ‘6. Banking, financial institutions, NBFC Intermediary services, hiring of vehicles’ services etc. [Section 13(8)} 7, Transportation of goods, other than by way of mail or courier {Section 13(9)] 8. Passenger transportation services [Section 13(10)] 9, Services provided on board a conveyance [Section 13(11)] 10, Supply of online information and database access or retrieval sence [section 13(12))185 1 Bertenanncy ete services [Section 13(3)}: According to Section 13(3) the place of supply of the following services shall be the location where the services are actually performed, namely: Nature of Service: Performance based services [Section 19) | Situation Place of Supply Services on goods made physically | location where the services are actually available by the recipient of services performed es Services are provided from a remote] location where goods are situated at the location by way of electronic means time of supply of services, ) Goods which are temporarily imported | into India Services requiring the physical presence | location where the s ¢ actually of the recipient performed (a) Services on goods made physically available by the recipient of services: Services supplied in respect of goods which are required to be made physically available by the recipient of services to the supplier of services, or to a person acting on behalf of the supplier of services in order to provide the services. The place of supply of the services shall be the location where the services are actually performed, » Services are provided from a remote location by way of electronic means: when such services are provided from a remote location by way of electronic means, the place of supply shall be the location where goods are situated at the time of supply of services. » Goods which are temporarily imported into India: further that nothing contained in this clause shall apply in the case of services supplied in respect of goods which are temporarily imported into India for repairs and are exported after repairs without being put to any other use in India, than that which is required for such repairs. | @) Services requiring the physical presence of the recipients Services supplied to an individual, represented either as the recipient of services ora person acting on behalf of the recipient, which require the physical presence of the recipient or the person acting on his behalf, with the supplier for the supply of services. The place of supply of the services shall be the location where the services are actually performed, Services supplied directly in relation to an immovable property [Section 18(4)}; According to Section 13(4) The place of supply of services supplied directly in relation to an immovable property, including services supplied in this regard by experts and estate agents, supply of accommodation by a | hotel, inn, guest house, club or campsite, by whatever name called, grant of —————_186 rights to use immovable property, services for carry , including that of architects or in the place where the immovable property is loc Ng oUt or ¢ construction wor! terior deg ated or intended Nature of Service: Services supplied directly in relation ioam in [Section 13(4)] ovabla Place of Supply toh be Place where the immovable property is located or intende 3. Services supplied by way of Admis ‘on to or organisation of an 13(8)}: According to Section 13( ) the place of supply of servic way of admission to, or organisation of a cultural, event) €S Supph, artistic, sporting 4. or a celebration, exhibition or similar events, and of service organisation, shall be the pl educational or entertainment event, Conferenc $ ancillary to such admis lace where the event is actually held, Nature of Service: Services supplied by way event [Section 13(5)} Place of Supply Place where the event is actually held 4. Services referred to in Section 13(8) or 13(4) one location [Section 13(6) referred to in Section | more than one Joc of Admission to or organiaaay or 13(5) is supplied at moreds Section 13(6) where any seria 3(4) or Section 13 a location in the t ation in the t According to 3(3) or Section 13 ation, including of supply shall be the loc Nature of Service: at more than one Jo 5) is supplied axable territory, it pe axable territory nerviced referred to in Sealon 13) or 13(4) or 13(6)is suppl action [Section 13(6)) i Place of Supply ; » Services referred to in Section 13) State or Union ter the services refery > (3) or 13, Tritory [Section 13(7) ed 0 in Section than one State ¢ be taken as bein territories and the value of such territory shall b (4) or 13(5) is supplied than ot HF According to Seetion 13(7) Whe 15(3) or Section 13(4) Section 13(5)2® * Union territory, 8 iN each of the re. Supplies specific Pe in proportion to the} Eee determined in terms of the cont, supplied in more such services shall the place of supply ‘Spective States or Unit {0 each State or Uni S separately collected ® ML entered into in this PF on, in the absence of Act Or agre prescribed. °D'Such other basis as m187 Nature of Service: Services referred to in section 13(3) or 13(4) or 13(5) is supplied than one State or Union territory [Section 15(7)] Place of Supply Its place of supply shall be each such State in proportion to the value of services provided in each State 6. Banking, financial institutions, NBFC Intermediary services, hiring of vehicles’ services, etc. [Section 13(8)]: According to Section 13(8) the place of supply of the following services shall be the location of the supplier of services, namely: (a) Services supplied by a banking company, or a financial institution, or a non-banking financial company, to account holders; (b) Intermediary services; () Services consisting of hiring of means of transport, including yachts but excluding aircrafts and vessels, up to a period of one month Nature of Service: Banking, financial institutions, NBFC Intermediary services, hiring of vehicles’ services etc. [Section 13(8)] Place of Supply 3(5) is suppliedas Location of the supplier of services on 13(6) wheres! 7. Transportation of goods, other than by way of mail or courier [Section 13(9)]: Section 130) 5% According to Section 13(9) the place of supply of services of transportation of he taxable tern! goods, other than by way of mail or courier, shall be the place of destination of ot i such goods, ‘Nature of Service : Transportation of goods, other than by way of mail or courier [Section 13(9)} Place of Supply Place of destination of such goods . Passenger transportation services [Section 13(10)]: According to Section 13 (10) the place of supply in respect of passenger transportation services shall be the place where the passenger embarks on the conveyance for a continuous journey, (of Service: Passenger wansportation services [Section 13(10)} Place where the passenger embarks on the conveyance for a continuous journey Services provided on board a conveyance [Section 13(11)]: According to Section 13(11) the place of supply of services provided on board a conveyanceGoods and Servcos Ty, ol {a passenger transport Ae ncludin g the course of a F ed while Se wy substantially consumed intended to i rture of that conveyance first scheduled point of departure of that Yi on board, Shall be for the journey ‘ormation and databa: According to nformation and databa: the recipient of services access or 12) the place access or retrieval servic Tetrieval Of SUPPLY of oni Il be the location es shalerat on, j While on) NCE for. Place of supply of goods other than goods imported into, or exported from In Place of supply of goods imported into, or exported from India Place of supply of services where location of supplier ‘and recipient is in India (Domestic Supplies Place of supply of services where whi location of supplier or location of recipient is outside india (cross-border supplies) [Section 13] Specific rules for different situations for determination of Place of supply of services [Sections 12(3) to 12(14)]: 1. Immovable property related to services [Section 12(3)] 2. Restaurant and performance based services [Section 12(4)] 3, Services in relation to training and performance appraisal [Section 12(5)]} 4, Services provided by way of Admission to an event or amusement park {Section 12(6)} Services provided by way of Organisation of an event [Section 12(7)] Services by way of transportation of goods including by mail or courier [Section 12(8)] Passenger transportation service [Section 12(9)} ces on board a conveyance [Section 12(10)} _Telecommunication services [Section 12(11)} ng and other financial services (Section 12(12)] ce services [Section 12(13)] services (Section 12(14)] BeNature of Service: Immovable property related to servic (a) ‘ated outside India (b) if property is loc ‘and catering services [Section 12(4)} Nature of Service : Restaurant Place of Supply Where services are actually performed Nature of Service : Services in relation to training and performance appraisal [Section 12 } [= Situation (recipient) {a) Registered person. Place of Supply Location of Registered person Location where the services are acy performed ; Nature of Service: Services provided by way ‘of admission to an event or amusen ark [Section 12 (6)] a registered person (b) Person other than : Place of Supply where the event is actually held or where the park or such other place is located [ Nature of Service: Services provided by way of O} Situation (if recipient) (a) Registered person (b) Person other than a registered person ganisation ofan event [Section 20) Place of Supply Location of Registered person ‘event is actually be utside India: he location oft Location where the if the event is held o place of supply shall be t recipient Nature of Service: Passenger transportation service [Section 12(9)] Situation (if recipient) Place of Suppl) (a) Registered person Location of Registered person cembars ut Place where the passenget (b) Person other than a registered person a continuo the conveyance for Hamre of Service: Services on board a conveyance [Section 12(10)] Place of Su parture of that conveys Location of the first scheduled point of dey Nature of Service: Telecommunication ser Location where the telecon line, ete. is installed for receipt (a) Services by way of fixed telecommunication line191 if mobile connection on post-| location of billi of services on th of services Tocation where such prepayment is received or such vouchers are sold address of the recipient record of the supplier + address of the recipient as per the records of the supplier of services + where such address is not available, the place of supply shall be location of the supplier of services rvie! vices [Section 12(13)] 1ation (if recipient) Place of Supply 1 person location of Registered person her than a registered person | location of the recipient of services on the records of the supplier of services wvice: Advertisement services [Section 12(14)] Situation Place of Supply. y is identified in the contract | Shall be taken as being in each of such States or Union territories les for different situations for determination of Place of supply of rere location of supplier or location of recipient is outside India (2)]: 1. Performance based services [Section 13(3)] 2. Services supplied directly in relation to an immovable property {Section 13(4)] 3, Services supplied by way of Admission to or organisation of an event {Section 13(5)] 4, Services referred to in section 13(3) or 13(4) or 13(5) is supplied at ‘more than one location (Section 13(6)]} 5, Services referred to in section 13(3) or 13(4) or 13(5) is supplied than ‘one State or Union territory [Section 13(7)] 6. Banking, financial institutions, NBFC Intermediary services, hiring of vehicles’ services, etc. [Section 13(8)] _ 7. Transportation of goods, other than by way of mail or courier {Section 13(9)] B. Passenger transportation services [Section 13(10) ] 9. Services provided on board a conveyance [Section13(11)} "10, Supply of online information and database access or retrieval services (Section 13(12)] 11. Power of Government to notify any description of services {Section 13(13)]Goods and Serv ny ion 13(3)] [Sec Tocation where the e¢ T where goods are sia f supply of services| perfor Locatior the time 0! Focauion where the services ae an formed, movable Prope! vice: Services ‘supplied by ‘Nature of Se event [Section 136)) mnt is actu’ 2 13(3) or 13(4) OF 13( Place where ferred to in sect ion 13(6)) Fissure of Service: Services © ar more than one location {Section Nature of Service: Services Feferred to in section Than one State or Union territory {Section 13(7)] Tis place of supply shall be each sti provided in each State Nature of Service: Banking, financial institutio : < ns, firing of vehicles’ services, etc. [Section 13(8)] NBFC Intermediary seri other than by way of ‘Nature of Service: | = ection 13(9)] ; Transportation of goods, Place of destination of such goods sportation services [Section 13(L0))place of SUPP! eee eee ee 193 ‘Nature of Service: Services provided on board a conveyance [Section 13(11)] Place of Supply First scheduled point of departure of that conv nce for the journey Nature of Service: Supply of online information and database access or retrieval services [Section 13(12)] Place of Supply Location of the recipient of services Nature of Service: Power of Government to notify any description of services {Section 13(13)] Place of Supply Place of effective use and enjoyment ofa service » Destination-based consumption tax: GST is a destination-based consumption tax. In simple words means tax collected on supply of goods or services should accrue to the State in which goods or services are consumed. » In case supply involves movement of goods: where the supply involves movement of goods, the place of supply of such goods shall be the location of the goods at the | time at which the movement of goods terminates for delivery to the recipient » In case goods are assembled or installed at site: Where the goods are assembled or installed at site, the place of supply shall be the place of such installation or assembly. ea SS Where the supply involves movement of goods the place of supply of such goods shall be (a) Location of the goods at the time movement terminates @®) Location of the goods at the time movement Starts (0) Both (a) and (b) @) None of above the goods are delivered by the supplier to a recipient on the direetion of third person, place of supply of such goods shalll be the (@) Principal place of business of supplier (6) Principal place of business of third person (© Principal place of business of recipient “@) None of above