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TMI BlogPlace of Supply of Services (Location of supplier or recipient is outside India)X X X X Extracts X X X X X X X X Extracts X X X X ..... using electronic means on goods? Ans. The place of supply shall be the location where the goods are actually located at the time of supply of services. ( Proviso to Section 13(3) (a) of the IGST Act, 2017 ) Illustration: A Laptop at Mumbai is repaired remotely by a software engineer from Bangalore using Team Viewer software. The place of supply shall be Mumbai, the place where the goods are located. Q 32. Whether supplies by a banking company, or a financial institution, or a non-banking financial company, in Mumbai to its account holders in Dubai can be considered as export of service? Ans. No. The place of supply of such services is location of supplier and therefore these cannot be considered as export of services. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... place of supply will be the location of recipient of services. In case the recipient of OIDAR services is registered, he will pay Integrated tax on reverse charge basis. However, if the recipient is unregistered, the supplier will be liable to pay the tax. For the purpose of determining place of supply, the location of recipient of service shall be deemed to be in the taxable territory if any two of the following seven non-contradictory conditions are satisfied, namely: - (a) the location of address presented by the recipient of services through internet is in the taxable territory; (b) the credit card or debit card or store value card or charge card or smart card or any other card by which the recipient of services settles payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Q 38. What is the place of supply in case of supply of services relating to R D, technical testing etc. to a person located outside India who sends the goods temporarily into India as the same are required by the supplier to provide the services? Ans. In such cases, the general principle as per section 13(3)(a) is that the place of supply shall be the location where the services are actually performed. However, following proviso has been inserted to section 13(3)(a) vide the IGST (Amendment) Act, 2018 . This amendment is yet to be brought into force. However, in the case of services supplied in respect of goods which are temporarily imported into India for repairs or for any other treatment or process and are exported after ..... X X X X Extracts X X X X X X X X Extracts X X X X
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