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Article explains Place of supply, Place of supply of service where the location of supplier or recipient is outside India and Place of supply of service where location of supplier & recipient in India:-
Place of Supply of Goods:
| Sec | Particulars | Place of Supply |
| 10(1) | Supply of goods within India | |
| a) Involves movement of goods by any party | Place of goods at the time of delivery | |
| b) Involves delivery of goods as per direction of third party | Principal place of business of third party | |
| c) Does not involve movement of goods | Location of goods at time of delivery | |
| d) Installed or assembled at a site | Place of such installation or assembly | |
| e) Goods supplied on board a conveyance | Location at which such goods are taken on board | |
| 11 | Supply of goods outside India | |
| a) Imported into India | Location of importer | |
| b) Exported from India | Location of exporter |
Place of supply of service where location of supplier & recipient in India:
| Sec | Particulars | Place of supply | |||
| Recipient is registered | Recipient is unregistered | Others | |||
| 12 (2) | General provision | Location of recipient | Location of recipient where address on record is available else location of supplier. | – | |
| 12 (3) | Service relating to immovable property | Location of immovable property
If such property is located outside India – location of recipient |
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| a) | 1. Architect, interior decorators, surveyors, engineers, real estate agent or other experts
2. Grant of right to use immovable property 3. Carrying out coordination of construction work |
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| b) | Lodging of hotel, guest house, inn, home stay, club including house boat or any other vessel | ||||
| c) | Accommodation in any immovable property for organizing any form of function including service provided in relation to such function at such property | ||||
| d) | Any other ancillary service to the above mentioned service | ||||
| 12(4) | Restaurant & catering service, personal grooming, fitness, beauty treatment, health service including cosmetic & plastic surgery | Location where the service is actually performed | |||
| 12(5) | Training & performance appraisal service | Location of recipient | Location where service is actually performed | ||
| 12(6) | Admission to any place, event or park including service ancillary thereto | Event is actually held or park is situated | |||
| 12(7) | Organization of any form of events, assigning sponsorship to such events & any service ancillary to such event | Location of recipient | Place where event is actually held
If such place is outside India, place of recipient |
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| 12(8) | Transportation of goods | Location of recipient | Location where such goods are handed over for such transportation | ||
| Where such place is situated outside India – place of destination of such goods | |||||
| 12(9) | Passenger transportation service | Location of recipient | Passenger embarks on conveyance for continuous service | ||
| Right to passage is given for future use & point of embarkation is not known at the time of issue of right to use passage | Location of recipient | Location of recipient where address on record is available else location of supplier. | |||
| Expl | Return journey to treated as separate in case right to passage for onward & return journey is issued at a same time | ||||
| 12(10) | Service supplied on board or conveyance | First scheduled point of departure | |||
| 12(11) | Telecommunication service including data transfer, broadcasting, cable & DTH service | ||||
| a) | Fixed telecommunication line , leased circuit, cable or dish antenna | Location where such line is installed | |||
| b) | Mobile connection for telecommunication, internet service provided on post paid basis | Location of billing address of recipient on record of supplier. | |||
| c) | Mobile connection for telecommunication, internet service & DTH service – prepayment basis through voucher or any other means – | ||||
| I. Through selling agent, reseller or distributor of subscriber identity module card or recharge voucher | Address of such selling agent, reseller or distributor as per record of supplier | ||||
| II. By any person to final subscriber | Location where such prepayment is received or such voucher is sold | ||||
| d) | Other cases | Address of recipient if available on records else place of supplier | |||
| If address of recipient is not available, location of supplier | |||||
| Is such prepaid service is availed or recharge is done through internet banking or other electronic mode – location of recipient on record of supplier. | |||||
| 12(12) | Banking & other financial service including stock broking service | Location of recipient if available on records of supplier.
If not available – location of supplier |
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| 12(13) | Insurance service | Location of recipient | Location of recipient if available on records of supplier. | ||
| 12(14) | Advertisement Service to Government / Statuatory Body / Local Authority meant for State or Union Territory identified in Contract or agreement | Each of such States or Union Territory where the advertisement is broadcasted / run / played / Disseminated | |||
Place of supply of service where the location of supplier or recipient is outside India:
| Sec | Particulars | Place of supply |
| 13 (2) | General provision | Location of recipient of service
If such location is not available, location of supplier of service |
| 13 (3) | ||
| a) | Service in respect of goods which are required to be made physically available for provision of service
If such service is provided from remote location through electronic means |
Place where service is actually performed
Place where such goods are situated at the time of supply |
| b) | Service supplied to an individual where presence of such individual is required | Place where service is actually performed |
| Nothing contained in above mentioned clause shall apply if goods are imported for repairs or for any other treatment or process & are exported after doing such activity without being put to use in India , other than which is required for such repairs or treatment process | ||
| 13 (4) | Service related to immovable properties | Place where the immovable property is located or intended to be located |
| 13 (5) | Admission to or organizing of an event & service ancillary to such admission or organization | Place where event is actually held |
| 13 (6) | Service mentioned in (3), (4) & (5) is supplied at more than one location including location in taxable territory | Location of taxable territory |
| 13 (7) | Service mentioned in (3), (4) & (5) is supplied at more than one State or Union Territory | Place where such service is supplied in State & Union Territory |
| 13(8) | a) Banking, financial or NBFC service to account holder
b) Intermediary service c) Hiring of means of transportation including yatch excluding aircraft & vessels up to 1 month |
Place of supplier of service |
| 13 (9) | Transportation of goods excluding mail or courier | Place of destination of such goods |
| 13 (10) | Passenger transportation service | Place where passenger embarks for continuous journey |
| 13 (11) | Service provided on board or conveyance | 1st schedule point of departure of that conveyance |
| 13 (12) | Online Information & Database Access or Retrieval Service | Location of recipient of service |
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