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TMI BlogPLACE OF SUPPLY OF SERVICES UNDER GST REGIME – PART IX X X X Extracts X X X X X X X X Extracts X X X X ..... PLACE OF SUPPLY OF SERVICES UNDER GST REGIME – PART I - By: - Mr. M. GOVINDARAJAN - Goods and Services Tax - GST - Dated:- 2-6-2017 - - Place of Supply Section 2(71) of CGST Act, 2017 defines the expression place of supply as the place of supply as referred to in Chapter V of the Integrated Goods and Services Tax Act, 2017 ( Act for short). Place of supplier of services Section 12(2) of the Act provides for the place of supply of services where location of supplier and recipient is in India. Section 13 provides for the place of supply of services where location of supplier or location of recipient is outside India. Location of supper of services Section 2(15) of the Act defines the expression ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... location of supplier of services as- where a supply is made from a place of business for which the registration has been obtained, the location of such place of business; where a supply is made from a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; where a supply is made from more than one establishment whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provision of the supply; and in absence of such places, the location of the usual place of resident of the supplier. Location of the recipient of services Section 2(14) of the Act defin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es the expression location of the recipient of services as- where a supply is received at place of business for which the registration has been obtained, the location of such place of business; where a supply is received at a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; where a supply is received at more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the receipt of supply; and in absence of such places, the location of the usual place of residence of the recipient. Place of supply of services where location of suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ier and recipient is in India Section 12(1) of the Act provides that the provisions of this section shall apply to determine the place of supply of services where the location of supplier of services and the location of the recipient of services is in India. Place of supply directly in relation to an immovable property Section 12(3) provides that the place of supply of services- 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 by way of lodging accommodatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n by a hotel, inn, guest house, home stay, club or campsite, by whatever name called, and including a housing boat or any other vessel; or 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; or any services ancillary to the services referred to above shall be the location at which the immovable property or boat or vessel is located or interest to be located. 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. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here the immovable property or boat or vessel is located in more than one State or Union territory, the supply of services shall be treated as made in each of the respective State 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. For restaurant etc., Section 12(4) provides that the place of supply of restaurant and catering services, personal grooming, fitness, beauty treatment, health service including cosmetic and plastic surgery shall be the location where the services are actually performed. For training and performance a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppraisal Section 12(5) provides that the place of supply of services in relation to training and performance appraisal to a registered person shall be the location of such person and to a person other than a registered person, it shall be the location where the services are actually performed. For admission to a cultural, artistic, sporting etc., Section 12(6) provides that the place of supply 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 places is located. For organizing a cultural, artistic, spo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rting etc., Section 12(7) provides that the place of supply of services provided by way of- organization of a cultural, artistic, sporting, scientific, educational or entertainment events including supply of services in relation to a conference, fair, exhibition, celebration of similar events; or services ancillary to organization of any of the events or services referred to above, or assigning of sponsorship to such events- to a registered person, shall be the location of such person; 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 be the ocation of the recipient; Where the event is held in more th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an one State or Union territory and a consolidated amount is charged for supply of services relating to such event, 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 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. For transportation of goods Section 12(8) provides that the place of supply of services for transportation of goods, including mail or courier to a registered person shall be the location of each such person; a person other than a registered person, the place of supply shall be t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he location at which such goods are handed over for their transportation. For transportation of passengers Section 12(9) provides that the place of supply of passenger of transportation service to a registered person shall be the location of such person. The place of supply for a person other than a registered person shall be the place where the passenger embarks on the conveyance for a continuous journey. For on board a conveyance Section 12(10) provides that 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 schedule point of departure of that conveyance for the journey. For telecommunications Section 12(11) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provides that the place of supply of telecommunication services including the data transfer, broadcasting, cable and DTH services to any person shall- in case of services by way of fixed 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; in case of mobile and internet services provided on post paid services, the billing address of the recipient of services on record of the supplier of services; in case of pre paid connections through a voucher or any other means- through a selling agent or a re-seller or a distributor or subscriber identity module ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... card or re-charge voucher, be the address of the selling agent or re-seller or distributor as per the record of the supplier at the time of supply; or by any person to the final subscriber, the location where such pre payment is received or such vouchers are sold; in other cases the address of the recipient as per the records of the supplier of services; where such address is not available, the place of supply shall be the location of the supplier of services. For banking and other financial rules Section 12(12) provides that the place of supply of banking and other financial services, including stock broking services to any person shall be the location of the recipient of services on the records of the supplier of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services. 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. For insurance services Section 12(3) provides that the place of supply of insurance services shall to a registered person, be the location of such person. If it is to a person other than a registered person, the place of supply is the location of the recipient of services on the records of supplier of services. For advertisement services Section 12(4) provides that the 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 on the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntract or agreement shall be taken as being in each of such States or Union territories and the value of such suppliers specific to each State or Union territory shall be in proportion to the amount attributable to services provided by way of dissemination in the respective States or Union territories as may be determined in terms of the contact or agreement entered into in this regard or, in the absence of such contract or agreement, on such other basis as may be prescribed. Section 12(2) provides that the place of supply of services, except the services specified in Section 12(3) to 12(14) - made to a registered persons hall be the location of such person; made to any person other than a registered person shall be- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the location of the recipient where the address on record exists; and the location of the supplier of services in other cases. - Reply By MAHESH MAIYA as = Dear Sir, How E-1 transactions are carried out under GST Regime i.e. ''Bill to '' and ''Ship to '' concept. Thanking you. Mahesh Maiya. P Dated: 3-6-2017 - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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