PLACE OF SUPPLY OF SERVICES UNDER GST REGIME \u2013 PART I
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 2-6-2017<\/p>\n
Place of Supply
\nSection 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).
\nPlace of supplier of services
\nSection 12(2) of the Act provides for the place of supply of services where location of supplier and recipient is in India.
\nSection 13 provides for the place of supply of services where location of supplier or location of recipient is outside India.
\nLocation of supper of services
\nSection 2(15) of the Act defines the expression 'location of supplier of services' as-
\n * where a supply is made from a place of business for which the registration has been obtained, the location of such place of business;
\n * where a supply is made from a place other than the place of business for which registration ha<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lishment most directly concerned with the receipt of supply; and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ment entered into in this regard or, in the absence of such contract or agreement, on such other basis as may be prescribed. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n uch event, the place of supply of such services shall be taken as being in each of the respective States or Union territories in proportion 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r any other means- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" PLACE OF SUPPLY OF SERVICES UNDER GST REGIME \u2013 PART IBy: – DR.MARIAPPAN GOVINDARAJANGoods and Services Tax – GSTDated:- 2-6-2017 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 … Continue reading “PLACE OF SUPPLY OF SERVICES UNDER GST REGIME \u2013 PART I”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-3534","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/3534","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3534"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/3534\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3534"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3534"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3534"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n * in absence of such places, the location of the usual place of residence of the recipient.
\nPlace of supply of services where location of supplier and recipient is in India
\nSection 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.
\nPlace of supply directly in relation to an immovable property
\nSection 12(3) provides that the place of supply of services-
\n * 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
\n * by way of lodging accommodation by a hotel, inn, guest house, home stay, club or camp<\/p>\n
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\nFor restaurant etc.,
\nSection 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.
\nFor training and performance appraisal
\nSection 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.
\nFor admission to a cultural, artistic, sporting etc.,
\nSection 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 <\/p>\n
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\nFor transportation of goods
\nSection 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.
\nFor transportation of passengers
\nSection 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 emb<\/p>\n
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\n * through a selling agent or a re-seller or a distributor or subscriber identity module card or re-charge voucher, be the address of the selling agent or re-seller or distributor as per the record of the supplier at the time of supply; or
\n * by any person to the final subscriber, the location where such pre payment is received or such vouchers are sold;
\n * 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.
\nFor banking and other financial rules
\nSection 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 servi<\/p>\n
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