This article has Place of supply Rules under GST in very simple language.
| Sec | Particulars | Services Covered | Place of Supply |
| 12(3) | Immovable Property | Including services provided by
a) architects, interior decorators, surveyors, engineers and other related expert or estate agents, any service provided by way of grant of rights to use immovable property or for carrying out or co- ordination of construction work; b) by way of lodging accommodation by a hotel, inn, guest house, home stay, club or campsite, by whatever name called, and including a house boat or any other vessel. c) 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, d) any services ancillary to the services referred in clauses (a), (b) and (c). |
Shall be the location at which the immovable property or boat or vessel, as the case may be, is located or intended to be located. Provided that if the location of the immovable property or boat or vessel is located or intended to be located outside India, the place of supply shall be the location of the recipient.
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| 12(4) | Restaurant | Restaurant and catering services, personal grooming, fitness, beauty treatment, health service including cosmetic and plastic surgery. | Shall be the location where the services are performed. |
| 12(5) | Training and Performance Appraisal | Services in relation to training and performance appraisal provided- | (a) to be a registered person, shall be the location of such person;
(b) to be a person other than a registered person, shall be the location where the services are actually performed. |
| 12(6) | Right of Admission | To be a cultural, artistic sporting, scientific, educational, entertainment event or amusement park or any other place and services ancillary thereto. | Shall be the place where the event is actually held or where the park or other such place is located. |
| 12(7) | Organization of event | (a) organization of a cultural, artistic, sporting, scientific, educational or entertainment event including supply of services in relation to a conference, fair, exhibition, celebration or similar events.
(b) services ancillary to organization of any of the events or services referred to in clause (a), or assigning of sponsorship to such events. |
(i) to be a registered person, shall be the location of such person;
(ii) to a person other than a registered person, shall be the place where the event is actually held and if the event is held outside India, the place of supply shall be the location of the centerpiece. |
| 12(8) | Transportation of goods, including by mail or courier | (a) to a registered person, shall be the location of such person;
(b) to a person other than a registered person, shall be the location at which goods are handed over for their transportation. |
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| 12(9) | Passenger transportation service | (b) to a registered person, shall be the location of such person;
(b) to a person other than a registered person, shall be the place where the passenger embarks on the conveyance for a continuous journey. |
Provided that where the right of 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 accordance with the provisions of sub- section (2) |
| 12(10) | Supply of services on board | Supply of services on board a conveyance, including a vessel, an aircraft, a train or a motor vehicle. | Shall be the location of the first scheduled point of departure of that conveyance for the journey. |
| 12(11) | Telecommunication Services | Telecommunication Services including data transfer, broadcasting, cable and direct to home television services.
(a) in case of services by way of fixes telecommunication line, leased circuits, internet leased circuit, cable or dish antenna, be the location where the telecommunication line, leased circuit or cable connection or dish antenna is installed for receipt of services; (b) in case of mobile connection for telecommunication and internet services provided for post- paid basis, be the location on billing address of the recipient of services on the record of the supplier of services; (c) in cases where mobile connection for telecommunication, internet service and direct to home television services are provided on pre- payment basis through a voucher or any other means,-
(d) in other cases, be the address of the recipient as per the records of the supplier of services is not available, the place of supply shall be the location of the supplier of services. Provided further that if such pre- paid service is availed or the recharge is made through internet banking or other electronic mode of payment, the location of the recipient of services on the record of the supplier of services shall be the place of supply of such services. |
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| 12(12) | Banking and other financial services | Including stock brooking services to any person shall be the location of the centerpiece of services on the records of the supplier of services. Provided that if the location of recipient of services is not on the records of the supplier, the place of supply shall be the location of the supplier of services. | |
| 12(13) | Insurance Services | (a) to a registered person, be the location of such person;
(b) to a person other than a registered person, be the location of the recipient of services on the records of the supplier of services. |
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| 12(14) | Advertisement Services | Place of supply of advertisement services to the Central Government, a State Government, a statutory body or a local authority meant for the States or Union territories identified in the contract or agreement shall be taken as being in each of such States or Union Territories and the value of such supplies specific to each attributable to services provided by way of dissemination in the respective States or Union territories as may be determined in terms of the contract or agreement entered into in this regard or, in the absence of such agreement, on such other basis as may be prescribed. | |
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