Supply and Place of Supply of Goods and Services in IGST Law
By: – Sanjeev Singhal
Goods and Services Tax – GST
Dated:- 20-1-2017<\/p>\n
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.
\nSupply has been defined in Section 2[26] of IGST Law as follows;
\n“Supply” shall have the <\/p>\n
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\n * 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.
\nPlace of Supply of Goods other than import and export [ Section-7 ]
\n Situation
\n Place of Supply
\n1.Movement of goods by supplier or recipient.
\nWhere the movement of goods terminate for delivery to recipient.
\n2. 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
\nshall be principal place of business of such person
\n3. where there is no movement of goods either by supplier or recipient
\nLocation of such goods at the time of delivery to recipient
\n4. where goods are assembled or installed at site
\nShall be where the goods are assembled or installed
\n5<\/p>\n
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\nb] lodging accommodation by hotel, inn, guest house, home stay, club or campsite, house boat or other vessel
\nc] accommodation in immovable property for marriage or reception or matter related therewith , official, social , cultural , religious or business function including service for such functions.
\nd] ancillary to above services in a, b and c
\nLocation of Immovable property, boat or vessel
\nIf immovable property, boat or vessel is located outside India then location of the recipient.
\nIf the services are provided in more than one State, proportion of service provided in each State.
\n4. restaurant and catering service, personal grooming , fitness, beauty treatment, health services including cosmetic and plastic surgery
\nWhere the services are actually performed
\n5. training and performance appraisal
\nLocation of registered person.
\nLocation where the service are<\/p>\n
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\n10. services on board a conveyance such as vessel, aircraft, train or motor vehicle
\nFirst schedule departure point of the conveyance
\n11.telecommunication including data transfer, broadcasting, cable and DTH television services
\na] fixed line, leased circuit , internet lease circuit, cable or dish antenna-
\nb] Mobile connection for telecommunication, internet on post paid basis-
\nc] Mobile connection for telecommunication, internet and DTH on prepaid basis-
\n i] through selling agent or reseller or distributor of SIM or recharge voucher
\n ii] by any person to the final subscriber
\nd] any other case other than b and c above
\nWhere it is installed
\nBilling Address
\nAddress of seller , reseller or distributor as per the record of supplier
\nWhere prepayment is received or voucher is sold
\nAddress of recipient as per the record of supplier
\nWhere the address of the recipient is not known , location of supplier.
\nIf prepaid service or rec<\/p>\n
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\nWhere services are provided from remote location by way of electronic means
\n b] service supplied to individual , represented either as recipient of service or person acting on behalf of recipient which required the physical presence of receiver.
\nLocation where the services are performed.
\nLocation where the Goods are situated.
\nThis clause shall not apply in services supplied in respect of goods temporarily imported in to India and are exported after repair.
\nLocation where the service are performed
\n3. 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.
\nLocation of Immovable property.
\n4. admission to or organizing of a cultural, artistic, sporting ,scientific, e<\/p>\n
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\nFirst schedule departure point of the conveyance
\n11.a] service of ” online information and Database access or retrieval ”
\nb] for the purpose of this sub section, person receiving such services shall be deemed to be located in taxable territory, if following two condition are being satisfy
\ni]location of address presented by the recipient via internet
\nii] payment settle by recipient by any card has been issued in taxable territory
\niii]billing address of recipient of service is in taxable territory
\niv] internet address protocol of the device used by recipient is in taxable territory
\nv] the bank of recipient of service is in taxable territory
\nvi] country code of SIM used by recipient of service is in taxable territory
\nvii]location of the fixed land line use by recipient is in taxable territory
\nLocation of recipient of services
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\nThe contents of this article are solely for information and knowledge and does not constitute any profes<\/p>\n
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\n * The location of the recipient where the address on record exist and
\n * The location of the supplier of services in other cases.
\nQuestion 1. If the advertiser is located in other state and not registered in Maharashtra which tax will be applicable (a) IGST or (b) SGST & CGST
\n2. We organise exhibitions in different states. Currently we have centralised registration of Services tax having principle place of business in Mumbai.
\nQuestion 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.
\n 2.If we organise an Exhibition in other state where we have branch office. Do we need to take registration in that state?
\n 3. If we organise an Exhibition in other state where we do not have branch office – Do we need t<\/p>\n
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