Place of supply in case of goods and services in INdia

1. Place of Supply

2.  ‘Place of Supply’ under GST, is an important factor as it defines whether the transaction
will be counted as –
 Inter-State (i.e. between two states)
 Intra-State (i.e. within the same state)
Accordingly the chargeability of tax, i.e. SGST, CGST & IGST will be determined.

3. Location of Supplier

4. Location of Recipient

5. Place of supply in case of Goods

6. Supply involving movement of Goods
(Sec 10(1)(a))

7. Goods Delivered on Bill to Ship to model Sec10(1)(b)

10. Supply not involving Movement of
goods Sec10(1)(c)

11. Supply involving installation or
assembly of Goods -Sec10(1)(d)

12. Goods supplied on board a
conveyance

13. Section 11 – Import & Export of Goods

14. Import of Goods
Export of Goods

15. Place of Supply in case of
Services

16. Section 13
Supplier and recipient located in India
The place of supply of services, except the
services specified in sub-sections (3) to (14),––
(a) made to a registered person shall be the
location of suchperson;
(b) made to any person other than a registered
person shallbe,––
(i) the location of the recipient where
the address onrecord exists; and
(ii) the location of the supplier of
services in other cases.
Supplier or recipient located outside
India
The place of supply of services except the services
specified in sub-sections (3) to (13) shall be the location
of the recipient of services:
Provided that where the location of the recipient of
services is not available in the ordinary course of
business, the place of supply shall be the location of
the supplier of services.
Section 12

17. Section 13
Section 12
Immovable Property
a) Services provided directly in relation to an immovable property
b) Services provided by way of lodging accommodation
c) Services provided by way of accommodation in an immovable property for organizing
d) Services ancillary to the above-mentioned services
e) Boat or vessel located in more than one states including taxable territory
Location of immovable property

18. Section 12
Immovable Property- Exceptions
Provided that 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.

20. Section 13
Section 12
Performance based services
Section 13 Exceptions
Restaurant and catering services, personal
grooming, fitness, beauty treatment, health
service including cosmetic and plastic
surgery
Services are actually performed
Services supplied in respect of goods, that
are temporarily imported into India for repairs
or for any other treatment or process and are
exported after such
repairs/treatment/process, without being put
to any other use in India - Location of the
recipient
Services supplied in respect of goods, that are
provided from a remote location by electronic
means - Location where goods are situated at
the time of supply of services
Above mentioned services supplied at more
than one location including taxable territory -
Location in the taxable territory

23. • Training and Appraisal Service
• Admission to events
• Organization to event
• Transportation of goods
• Passenger Transportation
• On board conveyance services
• Telecommunication services
• Banking and financial Services
• Insurance Service
• Intermediary service
• Advertisement Service
Service Covered in next Session