The document discusses the place of supply for goods and services in the context of cross-border transactions in India, as governed by sections 11 and 12 of the IGST Act 2017. For exported goods, the place of supply is outside India and is zero-rated for GST, while for imports, it is the importer's location, attracting IGST and customs duties. The document also outlines various scenarios for determining the place of supply for services, depending on whether the recipient is registered or unregistered, along with specific provisions for different types of services.

1. PLACE OF SUPPLY
Contd.

2. PLACE OF SUPPLY OF GOODS IMPORTED INTO, OR
EXPORTED FROM INDIA
[ CROSS BORDER TRANSACTIONS]
Section 11 covers this topic, but foreign exchange is not a criterion for
determining import and export of goods but it is relevant in case of
services and transaction involving goods treated as services.

3. Export of Goods
Place of supply of such goods shall be the location outside India
Exports treated as inter state supply but no GST is payable as it has
been declared as Zero-rated.

4. Import of Goods
• Place of supply- Location of importer
• It is treated as inter state supplies and it attracts IGST along with
custom duties.

5. Place of supply of service
• In case of Domestic Transaction
Means the location of supplier of service and location of recipient of
service in INDIA
Governed by section 12 of the IGST act 2017, the place of supply of
service is governed by
a) General provisions
b) Specific provisions

6. General Provisions
• When the recipient is a registered person
Location of registered person
. When the recipient is unregistered person
The place of supply will be the location of the recipient. In case his
address does not exist location of supplier shall be taken as place of
supply of service.
Examples

7. Specific provisions
1. Services in relation to an immovable property/boat / vessel
Place of supply shall be the location of immovable property or the boat
or the vessel.
In case they are outside India –Location of the supplier
2. Restaurant service, personal grooming/fitness/beauty and health
services
-where such services are actually performed

8. 3.Training and performance appraisal service
Place of supply- In case it is
B2B Supply-Location of registered recipient
B2C Supply-Location where the services are performed.

9. 4.Services by way of admission to events/amusement park/ other
places
Place of supply
Place where the event is actuallyheld or where the park or such other
place is located.

10. 5.Organistaion of events
The place of supply is dependent on whether recipient is registered or
unregistered.
If the event is held in more then one state and a consolidated amount
is charged foe services relating to such event then it is distributed in
respect to each state.

11. 6.Transportaion of goods including mails
If goods are sold through mail then
If recipient is registered
Location of recipient
If recipient is unregistered
Location at which goods are handed over for transportation

12. `
7.Pessenger Transportation service
The place of supply is dependent on whether the recipient is registered or unregistered
If recipient is registered- Location of the recipient
If recipient is unregistered-Location where the passenger embarks on the conveyance for a
continuous journey or the address of the person or the location of the supplier of services.
Example: