1. Section 10 of IGST Act, 2017, The place of supply of GOODS (other than import export):

a) Goods involve movement( by supplier himself , recipient or any other person): Location of goods where it terminates (see e.g. 1)
b) Where goods delivered by supplier to recipient or other on direction of third person. (e.g. agent transfer goods on instruction of principal) The principal place of business of such person ( on whom bill was drawn)(see e.g. 2)
c) Goods does not involve movement Location of goods at the time of delivery ( case of restaurant food is supply in restaurant itself therefore POS will be restaurant)
d) Goods assembled or installed The place of such installation or assembly
e) Goods supplied on conveyance, vessel aircraft, train, truck, tempo etc. POS location at which such goods are taken on vessel etc. (i.e. starting point of vessel)


1. Mr.. Ram (seller of UP) sold goods to Mr.. Rohan ( buyer from HR)

Case 1 : ram dispatch goods to rohan at H R— Inter state

Case 2 : rohan comes to UP and brought goods and send to HR himself

Here two situations will arise : if it B to B transaction then inter state ( note here address of recipient is necessary ) and the other one is B to C transactions intra state no need of address.

2. Mr. X (Delhi) ship to goods to Mr.. Y (HR) on direction of Mr.. Z (third party)(Delhi) —- bill drawn on Mr. Z then —- Intra state but if bill on Mr. Y then inter state

2. Section 11 of IGST Act, 2017, Place of supply in case of import and export:

Import Location of importer
Export Location outside India


1. Mr. Y (Delhi) imported goods from Dubai via Mumbai port —-POS will be Delhi here two tax will be levied BCD and IGSTATE (here Mumbai do not have any relevance)

2. goods sold on the basis of high sea sale(without entering into India) by my Y of Delhi to Mr. Z of Sri Lanka from Dubai—-no import no GSTATE

3. Goods imported from Dubai by Mr. a in Delhi however before clearance goods sold by Mr. a to Mr. b of Punjab then PO5 will be Punjab instead of Delhi.

3. Section 12 of IGST Act, 2017, Place of supply in case of services where location of supplier and recipient is in India)

Services Situations POS
Residual All services except following

a) If made to registered person

b) If non registered

Registered – location of such recipient

Non Registered-

Address recorded –


No address recorded-


Immovable property linked services It covered services provided by architects, interior decorators, surveyors, engineers, other related experts or estate agents by way of right to use property for carrying out of construction work or accommodation in hotels, guest house etc or accommodation in marriage hall, etc. and any services ancillary to this service. 1. location at which immovable property, vessel, boat is located or intended to be located

2. if location of above mentioned is outside India then POS location of recipient.

3 if these are located in more than 1 state or UT then each of such location shall be treated separately in proportion to the value for services rendered for each location.

Performance based services Restaurants, beauty parlor, catering, fitness, grooming etc Place where service actually performed
Training related Training To registered person POS-

place of such person To Un registered POS- place of service performed. (See e.g. 2)

Event admission services Provided by the way of admission to a cultural, artistic, sporting, scientific, educational, entertainment or amusement park Where such event held or park is situated.


Event linked services Organization of cultural, artistic, sporting educational or entertainment event, conference, fair, exhibition 1. To registered person POS- place of such person

2.To Un registered POS- place of event held.

3.if events are held in more than 1 state or UT then each of such location shall be treated separately in proportion to the value for services rendered for each location.

Goods transport services Transportation of goods including my mail or courier To Registered person – location of registered person

To unregistered- location where goods handed over for their transportation (starting point)

Passenger transport services


Transportation to Registered person–place of such person

Other than registered- where passenger embarks on the conveyance for a continuous journey.

If point of embarkation is

not known (especially when contract is for future) then POS shall be determine according to rules.

Note return journey shall be treated separately even contract is done earlier)

On board services In case service on board a conveyance, including vessel an aircraft train POS is first schedule point of departure of that conveyance.
Specified services like telecommunication


Services including data transfer, broadcasting, cable, DTH

1. service by fixed line connection

2 service by wireless connection

3 services by pre paid like vouchers basis

a) through selling agent, distributor etc

b) by any person to the final subscriber

1. where such connection installed

2. billing address of recipient


a) address of selling agent, re seller, distributor as per records of supply

b) POS shall where prepayment receives or vouchers sold

Banking and other financial Services Including stock broker services


If there is record of location of recipient of services then such location otherwise location of provider.
Insurance services To Registered person location of such persons Non registered location of recipient of service as on the record of supplier.
Advertisement To CG, SG, statutory body or local authority POS shall be in proportion of the amount attributes to service provided in the respective states.


1. residual and immovable: CA firm of Delhi gives consultancy to company in Haryana it is B to B then PO5 will we Haryana but what if a person from such co comes to Delhi office for opinion and stayed in hotel in Delhi then also for CA services it is B to B and PO5 will be Haryana but for hotel it is B to C then PO5 will be Delhi.

One more example CA firm In Delhi receives audit assignment form Reliance (HO in Gujarat) for its 3 units situated at Pune, Assam, Kochi , audit is performed by branch of CA firms in respective area like audit. of Pune unit is performed by CA firms branch at pune and so on. In this case two situation arises one bill by ca firm to reliance which is inter st and B to B chargeable to IG5T the other one is interesting bill by branches of CA firm to there HO is covered under deemed supply and considered as distinct persons however there is no consideration

2 Mr. Vaibhav provides services to Training Center and Training Center provides it to students.

Here to services are rendered one by Vaibhav to Training Center B to B – PO5 will be location of Training Center(HO) and the other one is Training Center to students B to C – PO5 place of performance.

Section 13 of IGST Act, 2017, Place of supply in case of services where location of supplier or recipient is OUTSIDE India)

Service Situation POS
Residuary Provisions All service except following Location of recipient, if not traceable then place of supplier
Performance based service Performance Location where the services are actually performed
Immovable property linked service Immovable property services Where immovable property situated or intended to be located
Event admission and event linked services Fair, exhibition etc Where the event actually held
Multiple location Supplied more than one location Location in the taxable territory
Multiple state In proportion to the value for services separately
Specified services Banking , intermediary, hiring of means transport , including yachts but excluding air crafts and vessel, up to period of one month. Shall be the location of the supplier of services
Transportation of goods Other than by mail or courier Place of destination of goods
Passenger transportation service Passenger embarks
On board service Service provided on board a conveyance during the course of a passenger transport operation First schedule point of departure
Online information and database access or retrieval services OIDAR) E.g. Recipient of services through internet is in taxable territory Location of the recipient of services

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Author Bio

Qualification: CA in Job / Business
Company: Own Practice
Location: Delhi, New Delhi, IN
Member Since: 16 Sep 2017 | Total Posts: 25
I am member of ICAI since Novemer, 2011. Having experience in Taxation and public speaking. i also posted few videos on you tube for GST. View Full Profile

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One Comment

  1. kapil singhal says:

    hello sir
    i am regular reader of tax guru
    i also read your article regularly
    thus article is one of the best one because it contains lot of examples

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