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

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

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

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

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

Author Bio

Qualification: CA in Practice
Company: MORAKHIYA & ASSOCIATES
Location: SURAT, Gujarat, IN
Member Since: 08 Jun 2017 | Total Posts: 10
I, CA Crispee Shah Morakhiya, have completed my CA in 2011 and also completed CS in 2015. Practising as Chartered Accountant only. View Full Profile

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