Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 2-6-2017 Last Replied Date:- 3-6-2017 – Place of Supply Section 2(71) of CGST Act, 2017 defines the expression place of supply as the place of supply as referred to in Chapter V of the Integrated Goods and Services Tax Act, 2017 ( Act for short). Place of supplier of services Section 12(2) of the Act provides for the place of supply of services where location of supplier and recipient is in India. Section 13 provides for the place of supply of services where location of supplier or location of recipient is outside India. Location of supper of services Section 2(15) of the Act defines the expression location of supplier of services as- where a supply is made from a place of business for which the registration has been obtained, the location of such place of business; where a supply is made from a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the locati
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laces, the location of the usual place of residence of the recipient. Place of supply of services where location of supplier and recipient is in India Section 12(1) of the Act provides that the provisions of this section shall apply to determine the place of supply of services where the location of supplier of services and the location of the recipient of services is in India. Place of supply directly in relation to an immovable property Section 12(3) provides that the place of supply of services- directly in relation to an immovable property, including services provided by architects, interior decorators, surveyors, engineers and other related experts or estate agents, any service provided by way of grant of rights to use immovable property or for carrying out or co-ordination of construction work; or by way of lodging accommodation by a hotel, inn, guest house, home stay, club or campsite, by whatever name called, and including a housing boat or any other vessel; or by way of accommo
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e prescribed. For restaurant etc., Section 12(4) provides that the place of supply of restaurant and catering services, personal grooming, fitness, beauty treatment, health service including cosmetic and plastic surgery shall be the location where the services are actually performed. For training and performance appraisal Section 12(5) provides that the place of supply of services in relation to training and performance appraisal to a registered person shall be the location of such person and to a person other than a registered person, it shall be the location where the services are actually performed. For admission to a cultural, artistic, sporting etc., Section 12(6) provides that the place of supply of services provided by way of admission to a cultural, artistic, sporting, scientific, educational, entertainment event or amusement park or any other place and services ancillary thereto, shall be the place where the event is actually held or where the park or such other places is loca
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ion to the value for services separately collected or determined in terms of 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. For transportation of goods Section 12(8) provides that the place of supply of services for transportation of goods, including mail or courier to a registered person shall be the location of each such person; a person other than a registered person, the place of supply shall be the location at which such goods are handed over for their transportation. For transportation of passengers Section 12(9) provides that the place of supply of passenger of transportation service to a registered person shall be the location of such person. The place of supply for a person other than a registered person shall be the place where the passenger embarks on the conveyance for a continuous journey. For on board a conveyance Section 12(10) provides that the place of supply of services on b
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ling agent or re-seller or distributor as per the record of the supplier at the time of supply; or by any person to the final subscriber, the location where such pre payment is received or such vouchers are sold; in other cases the 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 the location of the supplier of services. For banking and other financial rules Section 12(12) provides that the place of supply of banking and other financial services, including stock broking services to any person shall be the location of the recipient of services on the records of the supplier of services. If the location of recipient of services is not on the records of the supplier, the place of supply shall be the location of the supplier of services. For insurance services Section 12(3) provides that the place of supply of insurance services shall to a registered person, be the location of such person. If it is to
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