Determination of Place of supply of Services where location of supplier and recipient in India - Specific Provision [ Section - 12(3) to 12(14) of IGST Act ] - GST Ready Reckoner - GST

Determination of Place of supply of Services where location of supplier and recipient in India - Specific Provision The general provisions do not appropriately cover all situations of provisions of services. Therefore, special provisions are applicable for specific services. These are provided in section 12(3) to 12(14) of IGST Act 2017 . These services are discussed individually as: Services in relation to an immovable property/boat/vessel [ Section 12(3) of IGST Act 2017, Read with Rule 4 of IGST Rules ] Restaurant service, personal grooming/fitness/beauty and health services [ Section 12(4) of IGST Act 2017 ] Training and performance appraisal services [ Section 12(5) of IGST Act 2017 ] Services by way of admission to events/amusement park/other places [ Section 12(6) of IGST Act 2017 ] Organisation of events [ Section 12(7) of IGST Act 2017, read with rule 5 of IGST Rules ] Transportation of goods including mails [ Section 12(8) of IGST Act 2017 ] Passenger transportation service [ Section 12(9) of IGST Act 2017 ] Service supplied on board a conveyance [ Section 12(10) of IGST Act 2017 ] Telecommunication service [ Section 12(11) of IGST Act 2017, read with rule 6 of IGST Rules ] Banking, financial and stock broking services [ Section 12(12) of IGST Act 2017 ] Insurance services [ Section 12(13) of IGST Act 2017 ] Advertisement service to the Government [ Section 12(14) of IGST Act 2017 ]