PLACE OF SUPPLY OF GOODS OR SERVICES PART-III:- Goods and Services Tax – GST – By: – Pradeep Jain – Dated:- 16-5-2017 – SECTION 10: PLACE OF SUPPLY OF SERVICES WHERE THE LOCATION OF THE SUPPLIER OR THE LOCATION OF THE RECIPIENT IS OUTSIDE INDIA In continuation to our earlier update, we shall discuss some other provisions of section 13. According to sub-section (8), the place of supply of certain services like banking, intermediary and short term hiring of transport upto one month shall be the location of service provider. This provision is in alignment with the Rule 9 of the Place of Provision of Service Rules, 2012 which also provides that in case of intermediary services, the place of supply of service shall be the location of service provider. Moreover, the definition of intermediary is also given under section 2(13) of the IGST Act to mean a broker, an agent, or any other person, by whatever name called, who arranges or facilitates the supply of service or supply of goods between t
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ect of transportation of passengers being place of embarkation and supply of services on boarding a conveyance being first scheduled departure of conveyance for journey are same as contained in the Place of Provision of Service Rules, 2012. However, the major change that has continued in the GST regime is regarding place of supply of service for online information and database access or retrieval services (OIDARS). It is worth mentioning that earlier, the OIDARS was covered under Rule 9 of the Place of Provision of Service Rules, 2012 wherein the place of supply for such services was the location of service provider. However, w.e.f. 01.12.2016, the clause (b) of Rule 9 pertaining to OIDARS has been deleted thereby meaning that the general rule shall be applicable for OIDARS. Moreover, special mechanism has been developed wherein the service provider located outside India and providing such OIDARS shall be liable to pay service tax under forward charge. The drastic amendment has been im
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tory has been made liable to pay IGST. The provisions are similar to the recent amendments made in the Service Tax Laws. Not only this, meaning of OIDARS has been given as services whose delivery is mediated by information technology over the internet or an electronic network and the nature of which renders their supply essentially automated and involving minimal human intervention, and impossible to ensure in the absence of information technology and includes electronic services such as (a) advertising on the internet; (b) providing cloud services; (c) provision of e-books, movie, music, software and other intangibles via telecommunication networks or internet; (d) providing data or information, retrievable or otherwise, to any person, in electronic form through a computer network; (e) online supplies of digital content (movies, television shows, music, etc.); (f) digital data storage; and (g) online gaming; The above meaning is also in line with the meaning revised recently in Servic
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