This presentation on POS and TOS will help you to understand the provisions more clearly with examples.

1. PLACE OF SUPPLY
IGST Act 2017
Pavan Kalyan S

2. IMPORTANCE OF PLACE OF SUPPLY (POS)
 What if inter state supply treated as intra state
supply and vice versa:
a. Correct tax need to be paid.
b. Claim refund for wrongly paid tax
 No interest is levied in such case
 Procedural requirements will increase and working
capital will gets blocked where the amount
involved is huge.

3. DIFFICULTIES IN DETERMINATION OF POS
Difficult to determine POS for services:
a. Manner of delivery of supply could be altered easily
b. Service provided may not be ascertainable or may
be suppressed.
c. No mandatory requirement for supplier to have fixed
place of business, recipient may receive services even
when he is on the move. POS may change over the
night.
d. Service element may flow to more than one locations

4. BASIS TO DETERMINE POS

5. IMPORTANT DEFINITIONS
Export of Service:
a. Supplier of service located in India
b. Recipient of service located outside India
c. Place of supply of service outside India
d. Payment for such service received in
convertible foreign exchange.
e. Supplier and recipient are not merely
establishments of a distinct person (as per
explanation 1 of Sec 8)

6. OVERVIEW
Sec 10 POS of goods other than import and
export 6
Sec 11
POS of goods imported into, exported
from India 2
Sec 12
POS of services where location of
supplier and recipient is in India
12
POS of services where location of
supplier or recipient is outside India
9Sec 13

7. SECTION 10 - POS OF GOODS OTHER THAN
IMPORT AND EXPORT
1. Where the supply involves movement of goods, whether by the supplier or the recipient or by any
other person.
POS will be location of the goods at the time at which the movement of goods terminates for delivery to
the recipient.
2. Where the goods are delivered by the supplier to a recipient or any other person on the direction of a
third person by way of transfer of title or otherwise.
Principal place of business of such third person.
3. Where supply does not involve movement of goods, whether by the supplier or the recipient
POS shall be the location of such goods at the time of the delivery to the recipient.

8. SECTION-10 CONT.….
4. Where the goods are assembled or installed at site.
POS shall be the place of such installation or assembly.
5. Where the goods are supplied on board a conveyance, including
a vessel, an aircraft, a train or a motor vehicle
POS shall be the location at which such goods are taken on board.
6. Where the place of supply of goods cannot be determined.
POS shall be determined in such manner as may be prescribed.

9. SECTION 11 - POS OF GOODS IMPORTED
INTO, EXPORTED FROM INDIA
Sl. No Nature of supply of Goods Place of Supply
1. Import Location of Importer
2. Export Location outside India
Open for discussion:
Mr. X having businesses at Chennai and Bangalore, place of residence in Bangalore.
What is the POS if Mr. X import goods from Singapore for business purpose.
a. If registered in Chennai
b. If registered in Bangalore
c. If not registered
d. If registered in Bangalore and Chennai

10. SECTION 12 - POS OF SERVICES WHERE
LOCATION OF SUPPLIER AND RECIPIENT
IS IN INDIA
Sl. No. Situation Place of Supply
1. In relation to immovable property, accommodation
at hotel, for social, religious function etc. or services
ancillary to it.
If immovable property located in more than one state
Location at which the immovable property or boat
or vessel is located or intended to be located, and if
located outside India - location of service recipient.
Each such state in proportion to the value of service
provided in each state.
2. Restaurant and catering services, personal grooming,
fitness, beauty treatment, health service.
Where the services are actually performed.
3. Services in relation to training and performance
appraisal
B2B – Location of such registered person
B2C – Location where the services are actually
performed.
4. Services provided by way of admission to a cultural
artistic, sporting, scientific, educational, or
entertainment event or amusement park or ancillary
service.
Where the event is actually held or where the park
or such other place is located.

11. SECTION -12 CONT.….
Sl. No Situation Place of Supply
5. Organisation of an event including ancillary
services and assigning of sponsorship to such
events.
If event held in more than one state
B2B – Location of such registered person
B2C – Location where the event is actually held
- If the event is held outside India: Location of
the recipient.
Each of such state in proportion to the value of
services provided in each state.
6. Services by way of transportation of goods,
including by mail or courier
B2B – Location of such registered person
B2C - Location at which such goods are handed
over for their transportation.
7. Passenger transportation service B2B – Location of such registered person
B2C - place where the passenger embarks on the
conveyance for a continuous journey.
Return Journey shall be treated as a separate
journey.
8. Services on board a conveyance Location of the first scheduled point of departure
of that conveyance for the journey

12. SECTION -12 CONT.….
Sl. No Situation Place of Supply
9. Banking and other Financial services including
stock broking services
Location of the recipient of services on the records
of the supplier of services. If not, the location of
the supplier of services
10. Insurance Services B2B – Location of such registered person
B2C - location of the recipient of services on the
records of the supplier of services
11. Advertisement services to Central Government, a
state government, a statutory body or a local
authority
Each of such states and the value of such supplies
specific to each state shall be in proportion to
amount attributable to service provided by way of
dissemination in the respective states
12. Telecommunication services Fixed line connection – Location of such fixed
location
Post paid – Location of billing address if not place
of supplier

13. SECTION -12 CONT.….
Sl. No Situation Place of Supply
12.
If the leased circuit is installed in more than one
state
- Prepaid – Through agent: Agent location
- Any person to subscriber: Location of pre
payment
- Through electronic mode: Location of
recipient in records of supplier.
Each such state in proportion to value of services
provided in each state.
For the rest of services other than those specified above
– DEFAULT provision will apply
B2B – Location of such registered person
B2C – Where the address on record exists:
Location of recipient
Other Cases : Location of supplier of services.
In case of - Transportation of goods, Transportation of services, Insurance services, Organising an event,
Training and performance appraisal need to see whether the services have been provided to B2B or B2C

14. SECTION 13 - POS OF SERVICES WHERE
LOCATION OF SUPPLIER OR RECIPIENT IS
OUTSIDE INDIA
Sl. No. Nature of service Place of supply
1. Services supplied in respect of goods that are
required to be made physically available
Services supplied in respect of goods from a
remote location by way of electronic means
Goods temporarily imported for R&M and
exported after repairs without being put to use in
India
Location where the services actually performed
Location of goods situated at the time of supply of
service
Above provisions will not apply POS will be location
of recipient i.e. outside India
2. Services supplied to an individual, represented
either as the recipient of services or a person
acting on behalf of the recipient which require the
physical presence
POS would be the location where the services are
actually performed.
3. Services supplied directly in relation to an
immovable property including accommodation in
hotel/ boat/ vessel
Place where the immovable property is located or
intended to be located.

15. SECTION 13 CONT.…
Sl. No. Nature of service Place of supply
4. Admission to, or organization of, a cultural,
artistic, sporting, scientific, education, or
entertainment event, or a celebration, conference,
fair, exhibition, or similar event, and of services
ancillary to such admission or organization
POS shall be the place where the event is actually held.
If above services are supplied at more than one location including a location in the taxable territory – POS will be
location of taxable territory. In more than one state then each of such states.
5. Services supplied by
a) Banking company, or a financial institution, or
a non-banking financial company, to account
holders.
b) Intermediary services
c) Services consisting of hiring of means of
transport, including yachts but excluding
aircraft and vessels, up to a period of one
month.
POS shall be the location of the supplier of services

16. SECTION 13 CONT.…
Sl. No. Nature of service Place of supply
6. Services of transportation of goods, other than by
way of mail or courier
POS would be destination of the goods
7. Passenger transportation service Where the passenger embarks on the conveyance for a
continuous journey
8. Service provided on board a conveyance during
the course of a passenger transport operation,
intended to be consumed while on board
First scheduled point of departure of that conveyance
for the journey
9. Online information and database access or
retrieval services
Location of recipient of service
If not covered above – DEFAULT provision will apply - POS will be location of recipient of supply in the
ordinary course of business
- If not available POS will be location of the supplier
of service

17. TIME OF SUPPLY (TOS)
CGST Act 2017

18. OVERVIEW
 Section 12 – Time of supply of Goods
 Section 13 – Time of supply of services
 Section 14 – Method of determination of TOS in case
there is change in rate of tax
Reference to
Section 31 – Issue
of tax invoice

19. IMPORTANT DEFINITIONS

20. SECTION 12 – TOS FOR GOODS
Forward charge Reverse charge
1. Date of issue of invoice
or last date on which he
is required to issue the
invoice U/s 31
2. Date of receipt of
payment by supplier
(entry in books or credit
in bank account
whichever is earlier)
1 or 2 which ever is earlier
Note: No GST on advance
received for supply of
goods (Notification
No.66/2017 CT dated
15.11.2017)
1. Date of receipt of
goods
2. Date of payment
(entered in books of
account or date of debit
to bank account which
ever is earlier)
3. 31st day from the date
of issue of invoice
Earlier of 1, 2 and 3
If above events are not
available then the TOS will
be date of entry in the
books of account of the
recipient of supply.
General time limit to raise
invoice
a. Removal of goods for
supply if goods involve
movement
b. Other cases - delivery of
goods or making
available thereof to the
recipient
TOS of vouchers
exchangeable for goods/
services
a. Goods/ services are
identifiable at the time
of issue - date of issue
of voucher
b. Other cases – date of
redemption of the
voucher

21. SECTION 13 – TOS FOR SERVICES
Forward charge Reverse charge
1. Invoice issue within the
prescribed time:
2. Invoice not issued with in the
time prescribed:
3. Time for payment of tax in
case of JDA in real estate
sector.
Date of issue of invoice or date of
making payment which ever is
earlier.
Date of provision of service or
date of receipt of payment
whichever is earlier.
Above events not ascertainable:
POS will be date of receipt of
services.
When possession/ right in property
is transferred to the land owner by
entering in to a conveyance deed
or similar instrument (Notification
No. 4/2018 dated 25.01.2018)
1. Date of payment (entered in
books or debited in bank
account which ever is
earlier)
2. 61st day from the date of
issue of invoice
1 or 2 which ever is earlier
If above events are not available
then the TOS will be date of entry
in the books of account of the
recipient of supply.
General time limit to raise invoice Before or after the provision of
service but within 30 days (45
days in case of banking/ Financial
Institutions/ NBFC) from the date
of supply.
Import of services from associated
enterprises
a. Date of entry in books of
account of the recipient
b. Date of payment
Whichever is earlier

22. MISCELLANEOUS
TOS in residual case section 12(5) and 13(5)
a. Where a periodical return is required to file : Due date of filing such returns
b. Other cases: Date of payment of tax
Addition in value by way of interest, late fees, penalty… - TOS will be date of receipt
of such value
Section 14 – 2 of 3 concept

23. THANK YOU