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Place of supply of “services” where both – location of supplier & recipient – are in INDIA
| Section | Description of service | Registered / Unregistered | Place of supply of service is |
| 12(2) | General Provision | Made to a Registered Person | location of such person – who received the services. |
| Made to a unregistered person | location of recipient, where the address of recipient exists | ||
| location of the supplier of services, in other cases | |||
| 12(3) | Immovable property, boat, or vessel | services provided by – Architect, interior decoration, Surveyors, Engineers and other related experts, or real estate agents | the location, where the immovable property / boat/ vessel is located in INDIA |
| 12(4) | Restaurant, Catering,Personal Grooming, fitness, beauty treatment,health service, cosmetic, plastic surgery | Either Registered or unregistered | The place of supply:
The location where the services are actually performed. |
| 12(5) | Training, | Made to a Registered Person | The location of recipient of service, who is registered. |
| Performance appraisal | Made to a Un-Regd. Person | The location where the services are actually performed. | |
| 12(6) | Services relating to:
entry /Admission* to |
Either Registered or unregistered | the place where the event is actually held (or) where the park or such other place is located. |
| 12(7) | services of **Organizing events: | Made to a Registered Person | location of such person – who received the services |
| Made to a unregistered person | if event held in India – place where the event is actually held. | ||
| if event held outside india – location of the recipient of service | |||
| 12(8) | Transport of goods/mail/courier | Made to a Registered Person | location of such person – who received the services |
| Made to a Un-Regd. Person | location at which goods are handed over for their transportation. ( i.e. origin place, where goods handed over to transporter) | ||
| 12(9) | Passenger Transportation | Made to a Registered (Regd.) Person | location of such person – who received the services (Note: go to IRCTC and at the time of ticket booking ,it is asking GST registration details, to identify the regd. place of passenger) |
| Made to a Un-Regd. Person | Location at which passenger embarks the conveyance (i.e. get in to the vehicle (bus/train/car etc.) | ||
| 12(10) | Supply of services on board a conveyance including: | either Registered person or unregistered person | The location of the first scheduled point of departure of that conveyance for the journey. |
| Vessel/car/train/air craft | |||
| 12(12) | Banking & other financial services (including stock broking services) | either Registered person or unregistered person | Place of supply is the location of the recipient of services, as per the records of the supplier of service. |
| 12(13) | Insurance services | Made to a Registered Person | location of such person – who received the services |
| Made to a Registered Person | Place of supply is the location of the recipient of services, as per | ||
| the records of the supplier of service. |
*Admission: Cultural/ artistic/sporting/scientific/ educational / entertainment event/ amusement park or any other place(s) ancillary thereto
**Organizing: – Cultural/artistic/sporting/scientific/educational/entertainment event and includes
– Conferences/fair/exhibition/celebration/similar events;
-any other ancillary services to the above organizing services.
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Dear Sir
Can you provide explanation for section 13 supplier is in India and recipient out sider . eg Indian party repair ship sailing from Mumbai to Singapore . repair completed at Singapore . which rule apply
our utility is claiming O&M charges from the other states for maintaining their electric transmission lines which are starting from our state and ending in respective states. what is the provision of IGST in this case .