9911796707
TMI BlogPlace of supply of services where location of supplier and recipient is in IndiaX X X X Extracts X X X X X X X X Extracts X X X X ..... t where the address on record exists; and (ii) the location of the supplier of services in other cases. (3) 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 for carrying out or co-ordination of construction work; or (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; or (c) by way of accommodation in any immovable property for organising any marriage or reception or matters related thereto, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of services provided by way of admission to 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 such other place is located. (7) The place of supply of services provided by way of,- (a) organisation 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; or (b) services ancillary to organisation of any of the events or services referred to in clause (a), or assigning of sponsorship to such events, (i) to a registered person, shall be the locati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ermined in accordance with the provisions of sub-section (2). 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. (10) The place of 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. (11) The place of supply of telecommunication services including data transfer, broadcasting, cable and direct to home television services to any person shall,- (a) in case of services by way of fixed telecommunication line, leased circuits,internet leased circuit, cab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he record of the supplier of services shall be the place of supply of such services. Explanation . Where the leased circuit is installed in more than one State or Union territory 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 respective States or Union territories in proportion to the value for services separately collected or determined in terms of the contract or agreement entered into in this regard or, in the absence of such contract or agreement, on such other basis as may be prescribed. (12) The place of supply of banking and other financial services, including stock broking services to any person shall be the location of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
