Place of Supply of Service under GST Laws

Place of Supply of Service

(where supplier & recipient are in India)

U/s 12(3)

U/s 12(4)

U/s 12(5)

U/s 12(6)

U/s 12(8)

Service Directly in relation to :

-Immovable property – architects, interior decorators, surveyors, engineers, any other related experts, or estate agents, grant of rights to use immovable property, or for carrying out or co-ordination of construction work  or

-Lodging accommodation –  hotel, inn, guest house, homestay, club or campsite including house boat  or any other vessel  or

-by way of accommodation in any immovable property- for organizing any marriage or reception or matters related thereto, official, social, cultural, religious or business function including services provided in relation to such function at such property; or

-Any ancillary services to the above

Place of Supply – Location of the property / boat / vessel located or intended to be located
                                    However
If location of the immovable property / boat / vessel is located or intended to be located outside India – Place of supply shall be the location of the recipient

If immovable property / boat / vessel located in more than one State  or UT – in proportion to the value for services separately collected or determined in terms of the 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.

Supply of :
-Restaurant and catering services
-Personal grooming
-Fitness
-Beauty treatment
-Health service including cosmetic and plastic surgery

Place of Supply – Location of ‘actual’ performance of services

Supply of services in relation to  Training and Performance  appraisal  to:
Registered  person
Un-registered person

PLACE OF SUPPLY:
Registered  Recipient – Location of recipient

If Un-registered  Recipient  –  Location of ‘actual’ performance

Supply of service by way of Admission to:
-Cultural
-Artistic
-Sporting
-Scientific
-Educational
-Entertainment event  or
-Amusement park  or
Any other place
-Services ancillary to above

PLACE OF SUPPLY:
Location of event is actually held or the park  or other place  located

Supply of Services by way of transportation of goods, including mail or courier to Registered or Un-registered person

PLACE OF SUPPLY:
If Registered  Recipient – Location of recipient

If Un-registered  Recipient  –  Location at which such goods are handed over for their transportation

Place of Supply of Service

(where supplier & recipient are in India)

U/s 12(7)

U/s 12(9)

U/s 12(10)

Supply of service provided by way of:

(A) organization of a cultural, artistic, sporting, scientific, educational or entertainment event including supply of service in relation to a conference, fair, exhibition, celebration or similar events or

(B) Service ancillary to above or assigning of sponsorship to such events
to Registered or Un-registered person

PLACE OF SUPPLY:

Registered  Recipient – Location of recipient

If Un-registered  Recipient  –  Location where event is actually held

However

If event is held out side India – Place of supply shall be the location of the recipient

If event is held in more than one State or UT and a consolidated amount is charged – proportion to the value for services separately collected or determined in terms of the 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

Supply of services of passenger transportation (Return journey treated as separate journey to:

-Registered  Person or

-Un-registered Person

PLACE OF SUPPLY:

If Registered  Recipient – Location of recipient

If Un-registered  Recipient  – Place where the passenger embarks on the conveyance for a continuous journey

However

Where the right to passage is given for future use and the point of embarkation is not known at the time of issue of right to passage, the place of supply of such service shall be determined in the manner specified in sub-sections (2)

Supply of services on board a conveyance including-

-Vessel
-Aircraft
-train or

 -motor vehicle

PLACE OF SUPPLY: First scheduled point of departure of that conveyance for the journey

U/s 12(11) – Supply of telecommunication services including data transfer, broadcasting, cable and direct to home television (DTH) services to any person:

Place of Supply of Service

(where supplier & recipient are in India)

U/s 12(11)

(A). Supply of fixed telecommunication line, leased circuits, internet leased circuit, cable or dish antenna

PLACE OF SUPPLY: Location where above installed

Where the leased circuit is installed in more than one State or UT -proportion to the value for services separately collected or determined in terms of the 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.

(B). Supply of services of  post-paid mobile connection for telecommunication and internet

PLACE OF SUPPLY: Location of billing address of the recipient on record

(C). Supply of services of  Pre-paid mobile connection for telecommunication, internet and direct to home television (Through physical voucher or any other means): Through selling agent / re-seller / distributor  of subscriber identity module card or re-charge
By any person to the final subscriber

PLACE OF SUPPLY:

In 1st case:  Address of the selling agent or re-seller or distributor as per the record of the supplier at the time of supply

In 2nd case: location where such pre-payment is received or such vouchers are sold

Where pre-paid service is availed or recharge is made through electronic mode –  Place of supply shall be location of the recipient as per record of the supplier

(D). In any other cases not covered in (A), (B) and (C)

PLACE OF SUPPLY: Address of the recipient as per record of the supplier

If address of the recipient as per records of the supplier is not available – Place of supply shall be location of the supplier of service

Place of Supply of Service

(where supplier & recipient are in India)

U/s 12(12)

U/s 12(13)

U/s 12(14)

U/s 12(2)(a)

U/s 12(2)(b)

U/s 12(2)(c)

Supply of banking and other financial services including stock broking services to any person

PLACE OF SUPPLY:

If Registered  Recipient – Location of recipient on record

If location of recipient of services is not on records of the supplier – Place of supply shall be location of the supplier of service

Supply of insurance services  to-

– registered  person or

-Un-registered person

PLACE OF SUPPLY:

If Registered  Recipient – Location of recipient

If Un-registered  Recipient  – Location of recipient in supplier’s records

Supply of advertisement services involving ‘dissemination’ of the material supplied to the Government or a statutory body will be the location of such dissemination. Where it is identifiable to a specific State, then that would be the place of supply and where it disseminated over number of States, then a rule of proportion or any other reasonable basis is to be applied

For Supply of any other services to Registered Person except services mentioned under sub-section 3 to 14

PLACE OF SUPPLY: Location of recipient

For Supply of any other services to Un-Registered Person except services mentioned under sub-section 3 to 14

PLACE OF SUPPLY: location of the recipient where the address on record exists i.e. Location in  supplier’s records

For Supply of any other services to Un-Registered Person except services mentioned under sub-section 3 to 14

PLACE OF SUPPLY: Location of supplier If address not available

Place of Supply of Services

(where supplier OR recipient is outside India)

U/s 13(3)

U/s 13(4)

U/s 13(5)

U/s 13(6)

U/s 13(7)

Clause (a) – Services in respect of Goods required to be made physically available by recipient or to a person acting on behalf of the supplier

Clause (b) – servicing requiring presence of receiver or person acting on his behalf

Place of Supply: Location where services actually performed

If service from remote location by electronic means – place where goods located at that time.

Note: This clause shall not apply where goods temporarily imported  for repairs and exported after repairs without put to use

Services supplied directly in relation to Immovable property – including by experts and estate agents, Supply of accommodation by a hotel, inn, guest house, club or campsite, grant of rights to use immovable property, Services for carrying out or coordination of construction work, including that of architects or interior decorators

Place of Supply: Place where immovable property is located or intended to be located.

Supply of service by way of Admission to, or organization of a cultural, artistic, sporting, scientific, educational or entertainment event, or a celebration, conference, fair, exhibition or similar events, and of services ancillary to such admission or organization.

Place of supply: Location of event is actually held

Where any service mentioned in sub-section 3 or 4 or 5 is supplied at more than one location including a location in the taxable territory

Place of Supply: location in the taxable territory

Where services mentioned in sub-section 3 or 4 or 5 or 6 are supplied at more than one State or UT

Place of Supply: proportion to the value for services separately collected or determined in terms of the 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

Place of Supply of Services

(where supplier OR recipient is outside India)

U/s 13(8)

U/s 13(9)

U/s 13(10)

U/s 13(11)

U/s 13(12)

U/s 13(13)

Service supplied by:

-by a banking company, or a financial institution, or a non-banking financial company, to account holders

-intermediary services

-services consisting of hiring of means of transport including yachts excluding aircrafts and vessels, up to a period of one month

 Place of Supply: Location of supplier of services

 note: Goods shall  include ‘Securities’ as defined in section 90(2) of CGST.

Transportation of goods, other than by way of mail or courier

Place of Supply: place of destination of the goods

Passenger  transportation service

Place of Supply: place where the passenger embarks on the conveyance for a continuous journey

Services provided on board  a conveyance during the course of a passenger transport operation, including services intended to be wholly or substantially consumed while on board

Place of Supply: first scheduled point of departure of that conveyance for the journey

Online Information and Data Base access or
Retrieval Services

Place of Supply: Location of recipient of service

To prevent double taxation or non taxation, or for the uniform application of rules,  Govt. has power to notify any description of services or circumstances

Place of Supply: place of effective use and enjoyment of a service