Place of supply
Query (Issue) Started By: – Archna Gupta Dated:- 8-12-2017 Last Reply Date:- 14-12-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Sir,Please reply to below mentioned query:One of our clients handles cargo and tourist chartered flights of our foreign clients coming from outside India and landing in India (anywhere in India) and specifically provides the following services:•Flight Supervision and Airline Representation• Ground Operation Supervision• Ground Handling Arrangements.• Air Traffic Rights Over-flight \/ Landing Clearances • Obtaining Slots (Arrival\/Departure)• In-flight catering arrangements • Hotel Accommodation and tourism arrangements• Assistance in Imm<\/p>\n
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\nSec 10 of IGST Act – Place of Supply of services where the location of the Supplier of service or the location of recipient of service is outside India – Place of Supply will be the location where services are actually performed
\nSince place of supply is in India – services provided by your client can not be considered as export.
\nRegards
\nReply By PAWAN KUMAR:
\nThe Reply:
\nAs per my view, since the services being provided by your client as intermediary services as per section 2(13) of IGST Act. Section 8(b) provided that in case of intermediary services, the place of supply will be the location of supplier of service, hence place of supply will be India. The transaction will not qualify as export.
\nAs per the definition under <\/p>\n
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