Place of supply under Goods and Services Tax

1. Mr. M. Manikandan
Assistant Professor,
Department of Commerce,
ANJA College,
Sivakasi.

2. PLACE OF SUPPLY

3. Place of supply of goods and
services in GST
The place of supply and the location
of the supplier are the two
determinants to ascertain the nature
of supply i.e., whether a supply is:
• Intra-State supply
• Inter- State supply
In other words, these two factors are
required to determine whether a
supply is subject to SGST/UTGST plus
CGST in a given State/ Union territory
or else would attract IGST if it is an
inter-State suppl

4. Place of supply of goods
•Usually, in case of goods, the place of
supply is where the goods are delivered.
So, the place of supply of goods is the
place where the ownership of goods
changes.
•No movement of goods. In this case, the
place of supply is the location of goods at
the time of delivery to the recipient.
•Place of supply of goods under GST
defines whether the transaction will be
counted as intra-state or inter-state, and
accordingly levy of SGST, CGST & IGST will
be determined.

5. Place of supply of services
• Generally, the place of supply of services is the
location of the service recipient.
• In cases where the services are provided to an
unregistered dealer and their location is not
available the location of service provider will
be the place of provision of service.
• In case of services related to immovable
property, the location of the property is the
place of provision of services.

6. Special provisions have been made to determine
the place of supply for the following services:
• Services related to immovable property
• Restaurant services
• Admission to events
• Transportation of goods and passengers
• Telecom services
• Banking, Financial and Insurance services.

7. Example
Intra-state sales
• Mr. Kishor of Chennai, Tamilnadu sells 10 TV sets
to Mr. Varun of Madurai, Tamilnadu
• The place of supply is Madurai in Tamilnadu. Since
it is the same state CGST & SGST will be charged.
Inter-State sales
• Mr. Sheik of Mumbai, Maharashtra sells 30 TV sets
to Mr. Rahul of Bangalore, Karnataka
• The place of supply is Bangalore in Karnataka.
Since it is a different state IGST will be charged.

8. • Location of
Goods/Service
Receiver
TamilNadu
• Place of
Supply
TamilNadu
• Nature of
Supply
Intra – State
• GST
Applicable
CGST + SGST

9. • Location of
Goods/Service
Receiver
TamilNadu
• Place of
Supply
Kerala
• Nature of
Supply
Inter – State
• GST
Applicable
IGST

10. Thank u Viewers…