Summarized overview of GST prepared on the basis of detailed study

1. PARTICULAR CGST/SGST
(SEC -9)
IGST
(SEC-5)
a) INTRASTATE SUPPLY INTERSTATE
SUPPLY
b) SUPPLY OF SUPPLY OF
c) GOODS OR SERVICES
OR BOTH
GOODS OR
SERVICES OR
BOTH
d) RATE NOT MORE THAN
20%
RATE NOT MORE
THAN 40%
e) VALUE DETERMINED U/S
15
VALUE
DETERMINED U/S
15
f) BY TAXABLE PERSON
COLLECTED IN
PRESCRIBED MANNER
BY TAXABLE
PERSONCOLLECTE
D IN PRESCRIBED
I.

2. II.
III.
IV.

3. INTER-STATE VS INTRA-STATE SUPPLIES ( SEC7-) IGST
Location of
supplier and
place of supply
In the same
state
Different
state or
UT
Intrastate
supply
Interstate
Import of goods and services
And
Export of goods and services

4. PLACE OF SUPPLY OF GOODS
Section 10(1)(a)
When supply involves
movement of goods
Location of goods at the time at which
movement terminates for delivery to recipient
Section 10(1)(b)
When goods supplied on
direction of the third person
Section 10(1)(c)
When supply does not
involves movement of goods
Principal place of business of the third
person(i.e., address in Registration certificate
Location of goods at the time of delivery to the
recipient
Section 10(1)(d)
When goods are assembled or
installed
Place of installation or assembly
Section 10(1)(e)
When goods supplied on board
a conveyance e.g. vessel,
aircraft , train, vehicle etc.
Location at which such goods are taken on
board
Section 10(2)
When place of supply can not
be determined in above sub
sections
Place of supply shall be determined in such
manner as may be prescribed

5. PLACE OF SUPPLY OF GOODS IN CASE OF
IMPORT OR EXPORT
Section 11(a)
When goods are
imported into
India
Location of the
importer
Section 11(b)
When goods
are exported
from India
location outside
India

6. PLACE OF SUPPLY OF
SERVICES- GENERAL RULE
B2B
(Registered)
B2C
(Unregistered)
Location of
such person Recipient
address
available
No address
available
Location of
such
recipient
Location of
such
supplier

7. Supply of Goods
/ services/RCM
Time of
supply
Taxability of
taxable
person
Rate of tax
Valuation of
supply
Location of
supply &
location of
supplier
Tax
payments
Intrastate
Interstate
Check your taxability
Different
State

8. Section 12(3)
Immovable
property
Section 12(4)
Restaurant
&performance
related
Section 12(5)
Training
&performance
appraisal
Section 12(6)
Venue based
service
Location of property /
boat vessel
Location where the services are
actually performed
Registered recipient:
location
of recipient
Unregistered recipient: place
of performance
Venue of event/
Park Location
PLACE OF SUPPLY OF SERVICES- SPECIAL
CASES

9. Section
12(7)
Organization
of event, art,
culture etc
Section 12(8)
Transportation
of goods
including by
mail or courier
Section
12(9)
Passenger
transport
Section
12(10)
Services on
board
conveyance
Registered recipient: Location of recipient
Unregistered recipient :Venue of event
Registered recipient: Location of recipient
Unregistered recipient: Location where
goods are handover for transportation
Registered recipient: place of registered recipie
Unregistered recipient: place where passenger
embarks on the conveyance for continuous
journey
First schedule point of
departure of that
conveyance

10. Section 12(11)
Telecommunicatio
n services
Services of fixed
line postpaid
Prepaid
Section 12(12)
Banking and
other financial
services
Section 12(13)
Insurance
services
Section 12(14)
Advertisement
Services to
government etc
•Location of installation of fixed line, cable etc.
•Location of billing address of recipient
•Location where prepaid payment is received
•Location of recipients in supplier’s records
(if not available, location of supplier)
Registered recipient: location of
recipient
Unregistered recipient: location o
recipient in supplies record
If Place of supply is in identifiable state then
that State , if supply is in more than one state
then proportionate Allocation amongst state

11. PLACE OF SUPPLY OF SERVICES WHERE LOCATION OF
SUPPLIER OR RECIPIENT IS OUTSIDE INDIA
Performance based Services : Sec 13(13)
a) Services on goods made physically
available by the recipient
b) Services requiring physically presence of
individual
Location Where services
actually performed
Services directly in relation to an
immovable property. Sec13(4)
Location of immovable
property
Services by way of admission to
organizing an event etc. and ancillary
services
Place where event is actually
held
Services referred in sub sec 3,4,5 supplied
in more than one location including taxable
territory
TT Where greatest
proportion of service done
Services referred in sub sec-3,4,5 or 6
when supplied in more than one state.sec
ds13(7)
Proportionate allocations
amongst states based on
contract or on some
reasonable basis

12. Banking services to account holders,
intermediary services ,hiring of means
of transport(other than aircraft &vessel)
up to 1month. Sec 13(8)
Transportation of goods (other than by
way of mail/courier. Sec13(9)
Passenger transportation service
Sec13(10)
Service provided on board a
conveyance.Sec 13(11)
Location of supplier
Place of destination of
goods
Place where passenger
embark on the conveyance
First schedule point of
departure of that conveyance
for that journey
Online information and data base
access or retrieval services. Sec.13(12) Location of recipient
To prevent double taxation/non
taxation, or for the uniform application
of rules, CG
Has power to notify
services/circumstances. Sec.13(13)
Place of effective use and
enjoyment of a service

13. where supply involves movement of goods
Example-1 :
A distributor in West Bengal procures LED lights from a wholesaler in Gujarat on FOR basis. The terms
of the contract requires the carrier to be arranged by the supplier and the supply will be complete
only if the goods reach the destination safely. Here, the movement of goods is made by the supplier.
So, the location where the movement terminates i.e. West Bengal will be the place of supply
where goods are delivered by supplier to a recipient or any other person
Example-2 : A wholesaler in Jharkhand asks a manufacturer in Maharashtra to directly deliver
paper reams to a retailer in Gujarat. Here, there will be two supplies that will be deemed to have taken
place. Here First supply will be the supply between the manufacturer in Maharashtra and wholesaler
in Jharkhand for which the place of supply will be Jharkhand. The second will be the supply between
the wholesaler in Jharkhand and the retailer in Gujarat for which the place of supply will be Gujarat.
Example-3 :
An agent in Kolkata procures an order from a dealer in New Delhi for delivery to his principal at
Mumbai. Since, the goods are delivered on direction of a third person (agent in Kolkata), the first
supply will be the principal place of business of the agent i.e. Kolkata. The second supply will be between
the agent in Kolkata and the principal in Mumbai for which the place of supply will be Mumbai.
where supply doesnot involve movement of goods
Example-4 :
Mr. A situated in Delhi enters into a contract with Mr. B situated in Karnataka for sale of goods on ex-
works basis where point of delivery is factory of Mr. A. Here the place of supply will be Delhi ( factory of
Mr. A) where movement of goods for delivery terminates. Here the supply will be treated at Delhi, even
though goods Subsequently move to Karnataka.
Example-5 '
Suppose Mr. A (Delhi) has hired a machine from Mr. B ( Haryana ). Subsequently Mr. A has offered Mr. 8
to buy the machinery. Here the location of goods will be Delhi as it does not involves any movement of
goods.

14. Where goods are assembled or installed at site
Example-6
A modular furniture manufacturer in Mumbai sends its personnel to a client based at Kolkata. The
furniture is brought in dismantled form to the office at Kolkata and assembled at the client's place.
Here, the place of supply will be Kolkata as it is the place of assembly/ installation.
Where the goods are supplied on board a conveyance, such as a vessel, an aircraft, a train or
motor vehicle
Example-7
A flight from Guwahati to Mumbai goes via Kolkata. Some merchandise is served to passengers on a
chargeable basis within the flight. The merchandise is taken on board at Kolkata and is served in
between the journey from Kolkata to Mumbai. The place of supply will be Kolkata where the
merchandise has been taken on board.

15. Immovable property related services
Example-8
X Ltd. hires and expert to determine the standard room rent for each of its hotel located in Kolkata,
Mumbai and Chennai. The expert charges Rs. 150000. The place of supply in this case will be Kolkata,
Mumbai and Chennai and Value of supply will be Rs. 50000 each (Assume equal service supplied).
Restaurant & performance based service
Example-9
A hair cutting saloon is a very famous saloon in Goa. Film actor comes to Goa for hair cutting. The
services of hair cutting is provided in Goa. Therefore place of provision of service will be Goa
irrespective of location of person coming for saloon services .
Training and performance appraisal services
Example-10
Mr. A is providing training on GST to corporate houses in the country. He provides training to ABC
Ltd. (Place of business is Maharashtra). However training is actually conducted at GOA. Though training
is done at GOA but place of supply will be Maharashtra. If ABC Ltd. is not registered then place of supply
will be GOA.
Event based services
Example-11
A Ltd. (based in West Bengal), is an event management company and organizes conferences
/ events / program across the country. B Ltd. (based in Maharashtra),hires A Ltd. to organize a
conference in Jaipur. If B Ltd. is a registered then place of supply will be Maharashtra otherwise
Jaipur. If B Ltd. requires A Ltd. to organize the program at Singapore then place of supply will be
Maharashtra.

16. Transportation of goods including by mail or courier
Example-12
X Ltd. (based in Uttar Pradesh) is a transportation company and provides service to Y Ltd. (based in
Mumbai) for transportation of material from Uttar Pradesh to Madhya Pradesh. If Y Ltd. is registered then
place of supply will be Maharashtra otherwise UP.
Passenger Transportation services
Example-13
X Ltd. (Gujarat) has a fleet of buses and provides passenger transportation service. ABC Ltd. (MP)
hires X Ltd. for transportation of its employee through its buses from Mumbai to Goa.
If ABC Ltd. is registered the place of supply will be MP otherwise Mumbai.
Service on board a conveyance
Example-14
A Rajdhani train originated from Delhi to Chennai .The food is loaded at Agra . Here the place of
provision of service will be first point of departure i.e. Delhi .

17. Telecommunication services
Example-15
In case of fixed telephone lines, the telephone instrument is installed at the premises of recipient.
Similarly the set-up box or dish antenna is installed at the premises of recipient. These equipment are
fixed in position for the purpose of receiving the services. Therefore if these equipment are installed at
the residence say in Mumbai then place of supply will be Mumbai.
Example-16
A telephone service provider is located in Delhi has a postpaid subscriber located in Delhi. Here service
provider has billing address of service receiver at Delhi. Since the Service provider and receiver both
are located in Delhi ,CGST and SGST will be charged. But suppose subscriber has shifted to Gurgaon
without any information to telephone Company still, the company will continue to charge the CGST and
SGST.
Example-17
M/s Airtel ( Haryana) sells the recharge voucher to its selling agent (across the India) who in turn sells the
voucher to final consumer. The place of supply of voucher will be the location of selling agent as per the
records of the M/s Airtel.
Banking & Financial Service including stock broking
Example-18
Mr. A (Rajasthan) goes to Shimla and takes a DD at HDFC Bank, Shimla. Here the place of supply will be
Rajasthan if the DD is made through account, otherwise Shimla.

18. Insurance Service
Example-19
Mr. A (Jaipur) shifted to Mumbai where he takes his Insurance for his car from ICICI Lombard Insurance
Company there. While shifting to Mumbai he has not informed to the insurance company for change of
address . Here the place of supply will be Jaipur as per the records of Insurance Company. But if he
has updated the address in the records of insurance company then the place of supply will be
Mumbai.
Example-20
A company M/S XYZ ltd, is registered at Gurgaon has three other offices at Delhi, Noida and Agra. For
stock in trade on all these three offices it has got insurance from United India Insurance Co ltd.(Mumbai).
Here the place of supply will be Gurgaon, where the XYZ ltd is registered . Place of assets has no
relevance in determining the place of supply of service.
Advertisement services to CG, SG, Statutory body or a local authority
Example-21
A company say M/S ABC advertisement company ltd. is hired by a Government for the promotion of "Beti
Bachao Beti Paro ho ". For this purpose Government has asked the company to put 100 hoarding in UP,
100 in MP and So In Uttarakhand. The contract also mentioned-the consideration payable for each of the
states. Hence the value of supply in each State will be as per contract.
In case the contract does not mention about the allocation for each of the states, then the value of
hoarding will be determined on some reasonable basis. The number of hoarding in each states will be
the reasonable basis.

19. Performance based services – Any one of Supplier or recipient outside india
Example-22
An engineering firm located in India deputes its engineers to undertake repairs at Power Plant in Bhutan.
The POP will be Bhutan i.e. the place of service actually performed.
Example-23
Maintenance of information technology software installed in the computer located in Mumbai and
service of maintenance of this software are provided by a company located in USA. The company
provides the services on 24X7 basis through electronic media i.e. computer. Since in this case, the
software is located in Mumbai the POP will be Mumbai.
Example-24
An actor located in Mumbai requiring fitness services of Mr. X from USA in Mumbai. The POP will be
Mumbai.
Example-25
A company located in Afghanistan, sent a machine for repairs in India and after repairing it is sent back
to Afghanistan .In this case place of provision will be of recipient i.e.. Afghanistan subject to fulfilment of
all condition.
and proviso of Section 10(3) provides that place of supply of service in case of services provided in
respect of goods that are temporarily imported to India for repairs and are exported after repair
without put to use in India will not be governed by section 10(3) Therefore "provision of subsection (2)
will apply and the place of provision of service would be location of recipient. Following conditions must
be satisfied:-
 Services shall be rendered in respect of goods temporarily imported into India.
 Services shall be for repairs
 After repair goods must be exported without being put to use.
If the above conditions are satisfied GST will not be payable on services of repairs provided by the supplier.
Here it is mentioned that section does not provides the time limit within which goods are to be exported
after import.
Therefore goods can be exported any time after repairs.

20. Service directly in relation to an immovable property
Example-26
Mr. A an architect, located in Mumbai, contracted for his service, to design the landscaping of a
particular resort in Dubai. The POP will be Dubai i.e. location of immovable property.
Service by way of admission of events/ cultural/ artistic/ sporting/ scientific/ educational/
entertainment events/ including supply of services in relation to conference / exhibition/
sponsorship & ancillary services
Example-27
Management school located in USA organizes a road show in Mumbai for prospective student. Any
service provided by the event manager' or right to entry (participation fees for prospective students)
will be taxable in India i.e. Mumbai.
When supplied in more than one location including taxable territory
Example-28
A coaching institute organizes a study tour to UK, US and India for 10 days and out of this 7 days are
spent in UK and US. In respect of India it is performed 2 days in Mumbai and 1 day in Delhi. Even
though 7 days of service has been performed in the non-taxable territory, yet as per this rule service
deemed to have been performed in India and entire value of service will be liable to GST.
When supplied in more than one state or UT
Example-29
In continuation of the above example, if there is an agreement for performing the coaching in India and
the agreement may provide the charges which are payable for holding the event in each of the state.
If so provided the value of service for holding the event shall be determined based upon the value
indicated in the agreement. If not then reasonable basis is required to be adopted for determination of
value of service. Reasonable basis in this case is proportion of the days spent in the Mumbai and Delhi.

21. Specified services including intermediary services
Example-30
Yes Bank is having 1000 branches in all over India and registered centrally at Mumbai. Mr. Y located
outside India opens a bank a/c in Delhi branch of Yes Bank and gets services from it. The place of
provision of service will be Delhi.
Example-31
Mr. X (India) engaged in selling the tour conducted by M/s Y (USA). M/S. Y has provided to Mr. X with
pamphlet which assist him to selling the tour. Mr. X is therefore engaged in facilitating the supply of
services of tour to customer. Therefore, he will be considered as intermediary and the place of service
shall - be India where Mr. X is located.
Example-32
A call centre in Haryana hires 25 Tata sumo from Delhi for 25 days. Here as per this rule POP will be Delhi.
If hired for 35 days POP will be Haryana.
Transportation of goods other than by way of mail or courier
Example-33
Mr. X (Gujarat) imported goods from Mr. Y (USA)with the service of shipping Co in USA. The Shipping Co.
(Service Provider) is in non-taxable territory and Mr. X being in taxable territory in Gujarat. Here POP will
be destination of goods i.e. Gujarat
Transportation of passenger
Example-34
To travel on Delhi - London - Delhi
(a) If single ticket is issued with halt on either side will be covered in continuous journey and
the place of provision of service shall be Delhi.
(b)If separate ticket is issued and he stays in London for some time and embark at London then place
of provision of service shall be London.
Service on board a conveyance
Example-35
In a flight from Delhi-Jammu-Mumbai, Video entertainment was provided in the Jammu - Mumbai leg. In
this case the POP of this service will be Delhi (starting point of conveyance) which is in TT so taxable.

22. Invoice
Time limit for issue of Tax invoice
Supply of Goods Before or at the time of
(a) removal of goods for supply to the recipient, where the supply
involves movement of goods
delivery of goods or making available thereof to the recipient, in any
other case
(b)
Supply of service Before or after the provision of service but within a period prescribed in
this behalf
Continuous supply of Before or at the time each such statement is issued or, as the case may be,
goods (where each such payment is received
successive statements
of accounts or
successive payments
are involved)
Supply of goods sent or Before or at the time when it becomes known that the supply has taken
taken on approval or place or six months from the date of removal, whichever is earlier
sale or return or similar
terms

23. Invoice
Time limit for issue of Tax invoice
Continuous
of services
supply (a) due date of payment is ascertainable from the contract -
before or after the payment is liable to be made
recipient but within a period prescribed in this
whether or not any payment has been received
supplier of the service
by the
behalf
by the
(b) been received by the supplier of the
contract - before or after each such time
service from the
when the supplier
of service receives the payment but within a period
prescribed in this behalf
payment is linked to the completion of an event - before or
after the time of completion of that event but within a
period prescribed in this behalf
supply of services ceases under a contract before the
completion of the supply - at the time when the supply
ceases and such invoice shall be issued to the extent of the
supply effected before such cessation
(c)
(d)

24. Question Amount
a) Value of import under customs valuation 100000
b) Value of invoice as per supplier 90000
c) BCD Rate @10%
d) IGST @ 18%
I Bill of entry for importer
customs valuation 1,00,000
Add: BCD@ 10% 10,000
1,10,000
Add: IGST @ 18% 19,800
1,29,800
II
Invoice of
manufacturers to
wholesaler Intrastate
Supply value 1,50,000
Add:CGST @9% 13,500
Add:SGST @9% 13,500
1,77,000
III CST payable by manufacturer
Particulars SGST CGST
Output tax 13,500 13,500
ITC 6,300 13,500
Tax payable 7,200
Answer