Goods and Services Tax – GST – By: – Sanjeev Singhal – Dated:- 20-1-2017 Last Replied Date:- 21-1-2017 – Supply is wider term used in GST law as the GST is based on Supply only. Now the question arises what is supply. Supply is transfer of goods and services on which GST will be imposed. Supply has been mainly defined in Section 3 of GST law subject to Schedule- I to IV. Supply has been further elaborated in IGST law whether the supply is interstate supply or Intra-State supply. This is important because if the supply is Intra- State,then CGST and SGST will be attracted otherwise if the supplly is Inter State then IGST will be levied. To understand whether the transaction is Inter State or Intra-State or Import or Export, it is important to understand the provision of Place of Supply which has been narrated in Section- 3 to 4 and 7 to 10 of the IGST Law. Supply has been defined in Section 2[26] of IGST Law as follows; Supply shall have the meaning as assigned to it in Section 3 of the
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frontier of India. Intra State supply of services means any supply of services where the location of supplier and place of supply is in the same State but does not include supply to or by SEZ Developer or SEZ unit. Place of Supply of Goods other than import and export [ Section-7 ] Situation Place of Supply 1.Movement of goods by supplier or recipient. Where the movement of goods terminate for delivery to recipient. 2. where the goods are delivered to recipient or any person on the direction of third person by way of transfer of title or otherwise, it shall be deemed that third person has received the goods shall be principal place of business of such person 3. where there is no movement of goods either by supplier or recipient Location of such goods at the time of delivery to recipient 4. where goods are assembled or installed at site Shall be where the goods are assembled or installed 5. where the goods are supplied on board a conveyance, like vessel, aircraft, train or motor vehicle
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rk b] lodging accommodation by hotel, inn, guest house, home stay, club or campsite, house boat or other vessel c] accommodation in immovable property for marriage or reception or matter related therewith , official, social , cultural , religious or business function including service for such functions. d] ancillary to above services in a, b and c Location of Immovable property, boat or vessel If immovable property, boat or vessel is located outside India then location of the recipient. If the services are provided in more than one State, proportion of service provided in each State. 4. restaurant and catering service, personal grooming , fitness, beauty treatment, health services including cosmetic and plastic surgery Where the services are actually performed 5. training and performance appraisal Location of registered person. Location where the service are performed in case of unregistered person. 6. Admission to cultural, artistic, sporting ,scientific, educational or entertainment
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chedule departure point of the conveyance 11.telecommunication including data transfer, broadcasting, cable and DTH television services a] fixed line, leased circuit , internet lease circuit, cable or dish antenna- b] Mobile connection for telecommunication, internet on post paid basis- c] Mobile connection for telecommunication, internet and DTH on prepaid basis- i] through selling agent or reseller or distributor of SIM or recharge voucher ii] by any person to the final subscriber d] any other case other than b and c above Where it is installed Billing Address Address of seller , reseller or distributor as per the record of supplier Where prepayment is received or voucher is sold Address of recipient as per the record of supplier Where the address of the recipient is not known , location of supplier. If prepaid service or recharge is made on internet banking, address of recipient. 12. banking and other financial services including stock broking Location of recipient of services, if r
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ent of service or person acting on behalf of recipient which required the physical presence of receiver. Location where the services are performed. Location where the Goods are situated. This clause shall not apply in services supplied in respect of goods temporarily imported in to India and are exported after repair. Location where the service are performed 3. services in relation to immovable property including services in this regard by expert and estate agent, supply of hotel accommodation by hotel, inn, guest house, home stay, club or campsite, grant of right to use immovable property, services for carrying out or coordination of construction work, including Architect or interior decorator. Location of Immovable property. 4. admission to or organizing of a cultural, artistic, sporting ,scientific, educational or entertainment, exhibition, conference, fair, celebration or similar events Where the event is actually held 5. where the services referred to in 2,3 and 4 is supplied at m
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ceiving such services shall be deemed to be located in taxable territory, if following two condition are being satisfy i]location of address presented by the recipient via internet ii] payment settle by recipient by any card has been issued in taxable territory iii]billing address of recipient of service is in taxable territory iv] internet address protocol of the device used by recipient is in taxable territory v] the bank of recipient of service is in taxable territory vi] country code of SIM used by recipient of service is in taxable territory vii]location of the fixed land line use by recipient is in taxable territory Location of recipient of services Disclaimer : The contents of this article are solely for information and knowledge and does not constitute any professional advice or recommendation. Author does not accept any liability for any loss or damage of any kind arising out of this information set out in the article and any action taken based thereon. About the Author: Autho
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es in other cases. Question 1. If the advertiser is located in other state and not registered in Maharashtra which tax will be applicable (a) IGST or (b) SGST & CGST2. We organise exhibitions in different states. Currently we have centralised registration of Services tax having principle place of business in Mumbai.Question 1. If the Exhibition is organised in Mumbai where we will be registered under GST, Exhibitors participating from other states which are not registered in Maharashtra, which Tax will be applicable (a) IGST or (b) SGST & CGST. 2.If we organise an Exhibition in other state where we have branch office. Do we need to take registration in that state? 3. If we organise an Exhibition in other state where we do not have branch office – Do we need to take registration as Casual Taxable Person or regular registration?In case of Casual Taxable person, the estimated liability is required to be paid in advance and the registration is valid for 90 days only, which can be e
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