Article explains Place of Supply under GST based on Nature of Supply of Goods & Services. Article is dividend in four parts & Explains Place of Supply under GST in respect of Goods, Place of Supply under GST in respect of Services, Place of Supply in Case of B2B and B2C Transactions and  Place of Supply in Case of Services outside India.

Place of Supply under GST in respect of Goods

S.No. Nature of Supply of Goods Place of Supply
1 Where the supply involves the movement of goods, whether by the supplier or the recipient or by any other person Location of the goods at the time at which, the movement of goods
terminates for delivery to the recipient
2 Where the goods are delivered to the recipient, or any person on the
direction of the third person by way of transfer of title or otherwise, it shall
be deemed that the third person has received the goods
The principal place of business of such person
3 Where there is no movement of goods either by supplier or recipient Location of such goods at the time of delivery to the recipient
4 Where goods are assembled or installed at site The place where the goods are assembled or installed
5 Where the goods are supplied on-board a conveyance like a vessel, aircraft, train or motor vehicle The place where such goods are taken on board the conveyance
6 Where the place of supply of goods cannot be determined in terms of sub-sections (2), (3), (4) and (5) It shall be determined in such manner as may be prescribed

Place of Supply under GST in respect of Services

S.No. Nature of Service Place of Supply
1 Immovable property

related to services, including hotel accommodation

Location at which the immovable property or boat or vessel is located or intended to be located if located outside India: location of the recipient
2 Restaurant and catering services, personal grooming, fitness, beauty treatment and health service Location where the services are actually performed
3 Training and performance appraisal B2B: location of such Registered person

B2C: location where the services are actually performed

4 Admission to an event or amusement park Place where the event is actually held or where the park or the other place is located
5 Organisation of an event B2B: location of such Registered person

B2C: location where the event is actually held if the event is held outside

India: location of the recipient

6 Transportation of goods, including mails B2B: location of such Registered person

B2C: location at which such goods are handed over for their transportation

7 Passenger transportation B2B: location of such Registered person

B2C: place where the passenger embarks on the conveyance for a continuous journey

8 Services on board a conveyance Location of the first scheduled point of departure of that conveyance for the journey
9 Banking and other financial services Location of the recipient of services on the records of the supplier
Location of the supplier of services if the location of the recipient of services is not available
10 Insurance services B2B: location of such Registered person

B2C: location of the recipient of services on the records of the supplier

11 Advertisement services to the Government The place of supply shall be taken as located in each of such States proportionate value in case of multiple States
12 Telecommunication services Services involving fixed line, circuits, dish etc., and place of supply is the location of such fixed equipment. In case of mobile/Internet post-paid services, it is the location of billing address of the recipient. In case of sale of prepaid voucher, the place of supply is the place of sale of such
vouchers. In other cases, it is the address of the recipient in records

Place of Supply in Case of B2B and B2C Transactions

S.No. Description of Supply Place of Supply
1 B2B Location of such Registered person
2 B2C (i) location of the recipient where the address on record exists, and
(ii) location of the supplier of services in other cases

Place of Supply in Case of Services outside India

S.No. Nature of Service Place of Supply
1 Services supplied for goods that are required to be made physically available from a
remote location by way of electronic means (Not applicable in case of goods that are
temporarily imported into India for repairs and exported)
The location where the services are actually performed, The location where the
goods are situated
2 Services supplied to an individual and requiring the physical presence of the receiver The location where the services are actually performed
3 Immovable property-related services, including hotel accommodation Location at which the immovable property is located
4 Admission to or organisation of an event The place where the event is actually held
5 If the said three services are supplied at more than one locations i.e. ,

(i) Goods & individual related

(ii) Immovable property-related

(iii) event related

5.1 At more than one location, including a location in the taxable territory Its place of supply shall be the location in the taxable territory where the greatest
proportion of the service is provided
5.2 In more than one State Its place of supply shall be each such State in proportion to the value of services
provided in each State
6 Banking, financial institutions, NBFC Intermediary services, hiring of vehicles’ services etc. Location of the supplier of service
7 Transportation of goods The place of destination of the goods
8 Passenger transportation place where the passenger embarks on the conveyance for a continuous journey
9 Services on-board a conveyance The first scheduled point of departure of that conveyance for the journey
10 Online information and database access or retrieval services The location of recipient of service

ii) For the rest of the services other than those specified above, the place of supply would be the location of the recipient of service. However if such location is not available in the ordinary course of business the place of supply would be the location of the supplier of service.

Download Place of Supply under GST for Goods & Services

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Company: A. H. Gandhi & Associates
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