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Home Acts & Rules GST Draft-Bills-Reports Faq On GST (2nd Edition) Dated 31.3.2017 Chapter 22 = Place of Supply of Goods and Service Chapters List This

Place of Supply of Goods and Service - Faq On GST (2nd Edition) Dated 31.3.2017

Chapter: 22
Place of Supply of Goods and Service
Question 1	:	What is the need for the Place of Supply of Goods and Services under GST?
Question 2	:	Why are place of supply provisions different in respect of goods and services?
Question 3	:	What proxies or assumptions in a transaction can be used to determine the place of supply?
Question 4	:	What is the need to have separate rules for place of supply in respect of B2B (supplies to registered persons) and B2C (supplies to unregistered persons) transactions?
Question 5	:	What would be the place of supply where goods are removed?
Question 6	:	What will be the place of supply if the goods are delivered by the supplier to a person on the direction of a third person?
Question 7	:	What will be the place of supply where the goods or services are supplied on board a conveyance, such as a vessel, an aircraft, a train or a motor vehicle?
Question 8	:	What is the default presumption for place of supply in respect of B2B supply of services?
Question 9	:	What is the default presumption for place of supply in respect of unregistered recipients?
Question 10	:	The place of supply in relation to immovable property is the location of immovable property. Suppose a road is constructed from Delhi to Mumbai covering multiple states. What will be the place of supply?
Question 11	:	What would be the place of supply of services provided for organizing an event, say, IPL cricket series which is held in multiple states?
Question 12	:	What will be the place of supply of goods services by way of transportation of goods, including mail or courier?
Question 13	:	What will be the place of supply of passenger transportation service, if a person travels from Mumbai to Delhi and back to Mumbai?
Question 14	:	Suppose a ticket/ pass for anywhere travel in India is issued by M/s Air India to a person. What will be the place of supply?
Question 15	:	What will be the place of supply for mobile connection? Can it be the location of supplier?
Question 16	:	A person in Goa buys shares from a broker in Delhi on NSE (in Mumbai). What will be the place of supply?
Question 17	:	A person from Mumbai goes to Kullu-Manali and takes some services from ICICI Bank in Manali. What will be the place of supply?
Question 18	:	A person from Gurgaon travels by Air India flight from Mumbai to Delhi and gets his travel insurance done in Mumbai. What will be the place of supply?

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