Place of Supply analyzed by CA. Jeevan Chandra

1. PLACE OF SUPPLY (CHAPTER-V OF IGST ACT)
SIGNIFICANCE
To levy type of GST (i.e. IGST, CGST & SGST) for the purpose of Credit, it is necessary to understand the place of supply. In
case of interstate (outside state) Supply there is a need to levy IGST. However in case of Intrastate (within the state)
supply, CGST & SGST will be levied.
PLACE OF SUPPLY OF GOODS (SECTION 10 & SECTION 11 OF IGST ACT)
(A) Import/Export (Section-11)
PARTICULARS PLACE OF SUPPLY
In case of GOODS IMPORTED into India LOCATION OF IMPORTER (Treated as Inter State Supply)
In case of GOODS EXPORTED from India LOCATION OUTSIDE INDIA
(B) Domestic Supply (Section-10)
PARTICULARS PLACE OF SUPPLY
In case of SUPPLY INVOLVES MOVEMENT of goods PLACE OF DELIVERY to recipient
In case of SUPPLY WITHOUT MOVEMENT of goods LOCATION OF GOODS to recipient
In case goods delivered ON THE DIRECTION OF THIRD PERSON THIRD PERSON’S PRINCIPAL PLACE of business
When Goods are ASSEMBLED OR INSTALLED AT SITE PLACE OF INSTALLATION OR ASSEMBLY
Where the goods SUPPLIED ON BOARD OR CONVEYANCE Location where the GOODS ARE TAKEN ON BOARD
Service Provider/Seller of Goods
Location – Noida (STATE-UP)
Service Receiver/Buyer of Goods
Location – Delhi (STATE- Delhi)
INTER-STATE Supply
IGST
Service Provider/Seller of Goods
Location – Noida (STATE- UP)
Service Receiver/Buyer of Goods
Location –Ghaziabad (STATE-UP)
INTRA-STATE Supply
CGST &
SGST

2. PLACE OF SUPPLY OF SERVICES (SECTION 12 & SECTION 13 OF IGST ACT)
(A) IMPORT/EXPORT of Services(Section-13)
PARTICULARS PLACE OF SUPPLY
Service provided to ANY PERSON OUTSIDE INDIA LOCATION OF RECIPIENT
If LOCATION OF RECIPIENT IS NOT AVAILABLE LOCATION OF SERVICE PROVIDER
(B) DOMESTIC SUPPLY of Services (Section-12)
GENERAL RULE
PARTICULARS PLACE OF SUPPLY
Service PROVIDED TO REGISTERED PERSON LOCATION OF RECIPIENT
Service PROVIDED TO UNREGISTERED PERSON
ADDRESS OF RECIPIENT ON RECORD (if address on record exists)
LOCATION OF SERVICE PROVIDER (in all other cases)
SERVICES SPECIFIC RULES
PARTICULARS PLACE OF SUPPLY
In relation to IMMOVABLE PROPERTY
(Architects, Renting of Immovable
Property, Lodging in hotel rooms/party
halls, Interior Decorators, Estate Agents
etc.)
LOCATION OF SUCH PROPERTY
IF LOCATION of property is OUTSIDE INDIA, LOCATION OF RECIPIENT
In case of RESTAURANT and Catering
Services, Fitness & BEAUTY TREATMENT,
HEALTH SERVICES including cosmetic and
plastic surgery etc.
Place where such Services ACTUALLY PERFORMED.
In case of TRAINING & PERFORMANCE
APPRAISAL
-Where Supplied to a Registered Person, LOCATION OF SUCH PERSON
-Supplied to any other person, WHERE SERVICES ARE ACTUALLY
PERFORMED
TRANSPORTATION OF GOODS, including
by mail & courier
-Where Supplied to a Registered Person, LOCATION OF SUCH PERSON
-Supplied to any other person, LOCATION AT WHICH GOODS ARE
HANDED OVER FOR TRANSPORTATION

3. PASSENGER TRANSPORTATION SERVICES
- Where Supplied to a Registered Person, LOCATION OF RECIPIENT
-Supplied to any other person, LOCATION FROM WHERE THE
PASSENGER EMBARKS ON THE CONVEYANCE
BANKING & OTHER FINANCIAL SERVICES
including stock broking
Address of recipient on record, however if address on record is not
available, location of service provider.
TELECOMMUNICATION SERVICES
-FIXED TELECOMMUNICATION LINE, leased circuits, cable or dish
antenna – Place WHERE INSTRUMENT has been INSTALLED for
receiving service
-POSTPAID MOBILE & Internet Services – BILLING ADDRESS on record
of recipient of such service
-PREPAID MOBILE, internet & DTH Service –
(i) Sold through Selling Agent (Franchisee)/Distributor – Address of
such seller on record at the time of supply
(ii) Sold Directly at CSC Counter – Place where voucher sold
(iii) Recharge through electronic mode – Address of recipient on
record, however if address on record is not available, location of
service provider.
DISCLAIMER
The interpretation has been made by me, as per my understanding & knowledge of the subject matter in the law. For the
confirmation & explanation, we may refer to GST laws & rules thereof.
PREPARED BY:
CA. JEEVAN CHANDRA
Assistant Manager (Taxation)
BSNL Corporate Office, New Delhi
Mobile: +91 - 9412085553