Inter state Supply and place of provision of goods and services

1. Copyright © Sachin Bhola 2016
SACHIN BHOLA
Advocate, Company Secretary
Goods and Service Tax (GST)
Inter State Supply
January 29, 2017
Delhi

2. Copyright © Sachin Bhola 2016
SACHIN BHOLA
Advocate, Company Secretary
Delhi
What is Inter state Supply of goods and services

3. Copyright © Sachin Bhola 2016
SACHIN BHOLA
Advocate, Company Secretary
Delhi
Where Location of Supplier and place of supply is different.
Import of goods or services into India
when the supplier is located in India and the place of supply is outside India
SEZ Developer or SEZ unit
Any supply not being Intra state supply
IntraStateSupplyMeans

4. Copyright © Sachin Bhola 2016
SACHIN BHOLA
Advocate, Company Secretary
Delhi
How to determine Place of supply
of Goods
Section 7 of IGST

5. Copyright © Sachin Bhola 2016
SACHIN BHOLA
Advocate, Company Secretary
Delhi
Import of
Goods
AND
Export of
Goods
Not
Applicable
Text
Movement of
Goods
Text
No Movement
of Goods
Place Of Supply
Place of
supply of
goods shall
be the
location of
the goods at
the time at
which the
movement of
goods
terminates
for delivery
to the
recipient
The place
of supply
shall be the
location of
such goods
at the
time of the
delivery to
the
recipient
Text
Direction of
third Person
place of
supply of
such goods
shall be the
principal
place of
business of
Such third
person
Text
Assembled or
Installed
Place of
supply
shall be the
place of
such
installation
or
assembly

6. Copyright © Sachin Bhola 2016
SACHIN BHOLA
Advocate, Company Secretary
Delhi
How to determine Place of supply
of Services
Section 9 of IGST

7. Copyright © Sachin Bhola 2016
SACHIN BHOLA
Advocate, Company Secretary
Delhi
Applicability: Where both Service Provider and Service recipient is
located in India.
Service Provided to Registered Person
Service Provided to Unregistered person
Place of
such
registered
person.
If address is
available-Place of
recipient;
Otherwise place of
provider.
Basic Rule

8. Copyright © Sachin Bhola 2016
SACHIN BHOLA
Advocate, Company Secretary
Delhi
Exceptions
1. In Case of Immoveable Property- Place where Immoveable property is
situated.
Where immoveable property is situated outside India- Place of Recipient
of services
2. Services of restaurant and catering services, personal grooming, fitness,
beauty treatment, health service including cosmetic and plastic surgery-
Place where the services are actually performed
3. Training and performance appraisal related to:
• Registered Person- Such Place;
• Other than registered Person- Place of performance of services.
4. Admission to events (cultural, sports, artistic, scientific etc.) or
amusement park- Place of such event or park.

9. Copyright © Sachin Bhola 2016
SACHIN BHOLA
Advocate, Company Secretary
Delhi
Exceptions
5. Service provided by (cultural, sporting, scientific, educational,
entertainment) organizations:
• To registered person- such place;
• Other than registered person- place where event actually held.
6. Service by way of transportation of goods (mails and courier) and
transportation of passenger:
• To registered person- such place;
• Other than registered person:
• Goods- Where goods are handed over for their transportation;
• Passengers- Where they embarks journey.
7. Services provided on board a conveyance- First Schedule point of
departure.
8. Telecommunication service- Address of recipient as per records.

10. Copyright © Sachin Bhola 2016
SACHIN BHOLA
Advocate, Company Secretary
Delhi
Exceptions
9. Banking services or other financial services- Place of recipient of such
services.
10. Insurance Services:
• Registered person-Such Place;
• Other than registered person- Location of recipient of service as per
records.

11. Copyright © Sachin Bhola 2016
SACHIN BHOLA
Advocate, Company Secretary
Delhi
Thank You!