9911796707
TMI BlogPlace of supply of services where the location of supplier of service and the location of the recipient of service is in IndiaX X X X Extracts X X X X X X X X Extracts X X X X ..... (12), (13), (14) and (15), made to a registered person shall be the location of such person. (3) The place of supply of services, except the services specified in subsections (4), (5), (6), (7), (8), (9), (10), (11), (12), (13), (14) and (15), made to any person other than a registered person shall be (a) the location of the recipient where the address on record exists, and (b) the location of the supplier of services in other cases. (4) The place of supply of services, - (a) directly in relation to an immovable property, including services provided by architects, interior decorators, surveyors, engineers and other related experts or estate agents, any service provided by way of grant of rights to use immovable property or f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the services are actually performed. (6) The place of supply of services in relation to training and performance appraisal to (a) a registered person, shall be the location of such person; (b) a person other than a registered person, shall be the location where the services are actually performed. (7) The place of supply of services provided by way of admission to a cultural, artistic, sporting, scientific, educational, or 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 such other place is located. (8) The place of supply of services provided by way of (a) organization of a cultural, artistic, sporting, sci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of such person; (b) 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 to 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 the manner specified in sub-sections (2) or (3), as the case may be. Explanation : For the purposes of this sub-section, the return journey shall be treated as a separate journey even if the right to passage for onward and return journey is issued at the same time. (11) The place of supply of services on board a conveyance such as vessel, aircraft, train or motor vehicle, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lier of service is not available, the place of supply shall be location of the supplier of service: 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 record of the supplier of services shall be the place of supply of such service. Explanation : Where the leased circuit is installed in more than one State and a consolidated amount is charged for supply of services relating to such circuit, the place of supply of such services shall be taken as being in each of the States in proportion to the value of services so provided in each State as ascertained from the terms of the contract or agreement ent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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