Place of supply of services where the location of the supplier or the location of the recipient is outside India
Section 10
Bill
PLACE OF SUPPLY OF GOODS AND/OR SERVICES
MODEL IGST LAW – Draft The Integrated Goods and Services Tax Act, 2016 – [November 2016]
10. Place of supply of services where the location of the supplier or the location of the recipient is outside India
(1) The provisions of this section shall apply to determine the place of supply of services where the location of the supplier of service or the location of the recipient of service is outside India.
(2) The place of supply of services except the services specified in subsections (3), (4), (5), (6), (7), (8), (9), (10), (11), (12) and (13) shall be the location of the recipient of service:
PROVIDED that in case the location of the recipient of service is not available in the ordinary course of business, the place of supply shall be the location of the supplier of service.
(3) The place of s
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of the receiver or the person acting on behalf of the recipient, with the supplier for the supply of the service.
(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 hotel accommodation by a hotel, inn, guest house, club or campsite, by whatever name called, grant of rights to use immovable property, services for carrying out or co-ordination of construction work, including architects or interior decorators, shall be the place where the immovable property is located or intended to be located.
(5) The place of supply of services supplied by way of admission to, or organization of, a cultural, artistic, sporting, scientific, educational, or entertainment event, or a celebration, conference, fair, exhibition, or similar events, and of services ancillary to such admission, shall be the place where the event is actually held.
(6) Where any service referred to in
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ans of transport other than aircrafts and vessels except yachts, upto a period of one month.
Explanation.- For the purpose of this section, the expression “goods” shall include 'securities' as defined in sub-section (90) of section 2 of the CGST Act, 2016.
(9) The place of supply of services of transportation of goods, other than by way of mail or courier, shall be the place of destination of the goods.
(10) The place of supply in respect of a passenger transportation service shall be the place where the passenger embarks on the conveyance for a continuous journey.
(11) Place of supply of services provided on board a conveyance during the course of a passenger transport operation, including services intended to be wholly or substantially consumed while on board, shall be the first scheduled point of departure of that conveyance for the journey.
(12) (a) The place of supply of the “online information and database access or retrieval services” services shall be location of reci
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