This document discusses principles of integrated goods and service tax in India. It explains key concepts like inter-state versus intra-state supply and the place of supply for goods and services. For goods, the place of supply is generally where the movement of goods ends or where it is delivered. For services, the location depends on factors like whether the recipient is registered, the type of service (e.g. immovable property), and location of performance or event. The document also covers refunds, including for zero-rated supplies, accumulated input tax credit due to inverted duty structure, and exports.

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INTEGRATED GOODS
AND SERVICE TAX

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N. HARIHARAN DDTP.,DOA ,
BCOM CS -SECOND YEAR
A. AMUTHA
3RD CHEMESTRY
ARULMIGU PALANIANDAVAR ARTS COLLEGE FOR
WOMEN

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PRINCIPLES OF GOODS/SERVICES IN THE COURSE OF INTER-STATE TRADE OR COMMERCE
Supply in the course of inter-
state trade or commerce
Supply in the course of intra-
state trade or commerce
Goods Services Goods Services
Means
where
location of
supplier &
place of
supply are
in
different
states
Means
where
location of
supplier &
place of
supply are
in same
states
SECTION 3 SECTION 3A

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Tax on all supplies of goods/Services made in
course of inter-state shall be levied at the rate
specified.
INTEGRATED GOODS &
SERVICE TAX
Shall be paid by every taxable
person

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PLACE OF SUPPLY OF GOODS (SECTION 5)
Movement of goods
Location of goods at
time at which
movement of goods
terminates for delivery
to recipient
Location of such Goods
at the time of delivery
to the recipient
Yes
No

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If Goods are
delivered by supplier
or any other person,
on direction of third
person
LOCATION IS PLACE
OF BUSINESS OF
SUCH PERSON
Goods are
assembled or
Installed at site
If Goods are
supplied on board
a conveyance such
as a vessel, aircraft
etc.
Place of such
installation or
assembly
Place of supply
shall be location at
which such goods
are taken on board

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PLACE OF SUPPLY OF SERVICES(SECTION 5)
Services made
Toregistered
person
Other than
registered
person
Location of such
person
Location of
recipient
where the
address on
record exists
Location of
supplier of
services in
other cases

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Services provided by architects, surveyors, lodging accommodations etc. related to immovable property
Location at which immovable property or boat or vessel is located
Services provided by
way of organization
of cultural, scientific,
sporting, educational
etc.
 To a registered person, shall
be the location of such
person
 Toother person, shall be the place
where the event is actuallyheld

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9
SERVICES RELATEDTO
Restaurant &
catering,
fitness
training &
performance
appraisal
Cultural,
entertainment
event or
amusement
park etc.
services on
board a
conveyance such
as vessel, aircraft
location of the
first scheduled
point of
departure of that
conveyance
Where
services are
actually
performed
where event is
actually held or
where park or
such place is
located
•Location of such
person for registered
person.
•For any other
person, where
services are actually
performed.

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SUPPLY OF SERVICES
Transportation of
goods, Inc. mail
or courier
Passenger
transportation
services
Registered
Person
Any other
person
Registered
Person
Any other
person
Location of
such person
Location at which
such goods are
handed over for
transportation
Location of
such person
where
passenger
embarks on
conveyance
for continuous
journey

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SUPPLY OF TELECOMMUNICATION SERVICES INCLUDING DATA TRANSFER, BROADCASTING,
CABLE & DIRECT TO HOME TELEVISION SERVICES TO ANY PERSON SHALL-
Services
related
to
Telecommunication line, cable
etc
Location where
such connection
is installed for
receipt of services
Mobile connection on
pre-paid basis
Internet services provided on
post-paid basis
Location of
billing address
of recipient of
services
Location where
such pre-
payment is
received
Location of
the recipient
of services
Shall be taken
as located in
each of such
states
•Location of
such person for
registered
person.
•For any other
person, location
of recipient of
service

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Refunds

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1.Refund of Accumulated ITC
As per Section 54(3) of CGST Act, 2017, refund is allowed only in two situations:
(if) zero rated supplies without payment of tax
(ii) accumulation of credit on account of rate of tax on inputs being higher than the rate of tax on output
supplies (commonly referred to as “Inverted Duty Structure”) except on notified supplies
a) Inverted Duty Structure
No Refund of ITC for notified supplies vide Nanos. 5/2017 dt. 28th June 2017 till 31st July 2018
Refund of ITC is enabled vide N.No. 20/2018 dt. 26th July 2018 w.e.f 1st August 2018
b) Exports – Rule 89
Rebate – Pay IGST on outward supplies and get Refund (Automatic)
Refund – Get refund of accumulated ITC on Inputs and Input Services (Manual) C.No.59/2018-GST dt.
4th September 2018

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