Baroda Branch of WIRC of ICAI INTENSIVE WORKSHOP ON GST - III May 19, 2017 PLACE OF SUPPLY Presented By: CA Anirudh Sonpal

NATURE & PLACE OF SUPPLY IGST [Sections 7-14] CA Anirudh Sonpal

Determination of Nature of Supply Inter-State Supply – Section 7 CA Anirudh Sonpal 1. Subject to the provisions of section 10, supply of goods, where the location of the supplier and the place of supply are in–– (a) two different States; (b) two different Union territories; or (c) a State and a Union territory, shall be treated as a supply of goods in the course of inter-State trade or commerce. 2. Supply of goods imported into the territory of India, till they cross the customs frontiers of India, shall be treated to be a supply of goods in the course of inter-State trade or commerce.

Determination of Nature of Supply Inter-State Supply – Section 7 CA Anirudh Sonpal 3. Subject to the provisions of section 12, supply of services, where the location of the supplier and the place of supply are in–– (a) two different States; (b) two different Union territories; or (c) a State and a Union territory, shall be treated as a supply of services in the course of inter-State trade or commerce. 4. Supply of services imported into the territory of India shall be treated to be a supply of services in the course of Inter-State trade or commerce.

Determination of Nature of Supply Inter-State Supply – Section 7 CA Anirudh Sonpal 5. Supply of goods or services or both,–– (a) when the supplier is located in India and the place of supply is outside India; (b) to or by a Special Economic Zone developer or a Special Economic Zone unit; or (c) in the taxable territory, not being an intra-State supply and not covered elsewhere in this section, shall be treated to be a supply of goods or services or both in the course of Inter-State trade or commerce.

Determination of Nature of Supply Intra-State Supply – Section 8 CA Anirudh Sonpal 1. Subject to the provisions of section 10, supply of goods where the location of the supplier and the place of supply of goods are in the same State or same Union territory shall be treated as Intra-State supply: Provided that the following supply of goods shall not be treated as Intra-State supply, namely: supply of goods to or by a Special Economic Zone developer or a Special Economic Zone unit; goods imported into the territory of India till they cross the customs frontiers of India; or supplies made to a tourist – refund of IGST paid on supply of goods taken out of India, upon leaving India[Section 15]

Determination of Nature of Supply Intra-State Supply – Section 8 CA Anirudh Sonpal 2. Subject to the provisions of section 12, supply of services where the location of the supplier and the place of supply of services are in the same State or same Union territory shall be treated as intra-State supply: Provided that the intra-State supply of services shall not include supply of services to or by a Special Economic Zone developer or a Special Economic Zone unit.

Determination of Nature of Supply Intra-State Supply – Section 8 CA Anirudh Sonpal Explanation 1.––For the purposes of this Act, where a person has,–– (i) an establishment in India and any other establishment outside India; (ii) an establishment in a State or Union territory and any other establishment outside that State or Union territory; or (iii) an establishment in a State or Union territory and any other establishment being a business vertical registered within that State or Union territory, then such establishments shall be treated as establishments of distinct persons. Explanation 2.––A person carrying on a business through a branch or an agency or a representational office in any territory shall be treated as having an establishment in that territory.

Determination of Nature of Supply CA Anirudh Sonpal Section 7 – Inter State Location of the Supplier & Place of Supply In Different States/UT Section 7 – Intra State Goods or Services or both imported/Exported into the territory of India/ supply outside India Special Economic Zone developer or a Special Economic Zone unit

Determination of Nature of Supply CA Anirudh Sonpal Section 8 – Intra State Location of the Supplier & Place of Supply In Same State/UT

Location of Supplier Place of Supply Both Same State Different States SGST/ CGST IGST

Determination of Nature of Supply Supplies in Territorial Waters – Section 9 CA Anirudh Sonpal where the location of the supplier is in the territorial waters, the location of such supplier; or (b) where the place of supply is in the territorial waters, the place of supply, shall, for the purposes of this Act, be deemed to be in the coastal State or Union territory where the nearest point of the appropriate baseline is located.

Place of Supply of Goods – General(other than Supply of Goods Imported into, or Exported from India) – Section 10 CA Anirudh Sonpal (a) where the supply involves movement of goods, whether by the supplier or the recipient or by any other person, the place of supply of such goods shall be the location of the goods at the time at which the movement of goods terminates for delivery to the recipient; Section 2 (2): “address of delivery” means the address of the recipient of goods or services or both indicated on the tax invoice issued by a registered person for delivery of such goods or services or both;

Case Study for Discussion Place of Supply of Goods – General(other than Supply of Goods Imported into, or Exported from India) – Section 10 CA Anirudh Sonpal Particulars Location of supplier (location of goods ready for supply) Termination of movement for delivery Place of supply Movement of goods by the supplier / recipient / or any other person Gujarat Delhi Maharashtra Punjab Case Study for Discussion ABC Ltd is a manufacturing company situated at Vadodara. Some sales are complete when products delivered at the factory premises of the customers; a customer from Thane either takes delivery at Vadodara or instructs the Company to send the goods ex-factory by a transporter sent by the Thane customer. What would be the Place of Supply?

Place of Supply of Goods – General(other than Supply of Goods Imported into, or Exported from India) – Section 10 CA Anirudh Sonpal 1. (b) where the goods are delivered by the supplier to a recipient or any other person on the direction of a third person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to the goods or otherwise, it shall be deemed that the said third person has received the goods and the place of supply of such goods shall be the principal place of business of such person; Section 2 (89): “principal place of business” means the place of business specified as the principal place of business in the certificate of registration;

party (buyer)- Billed to Place of Supply of Goods – General(other than Supply of Goods Imported into, or Exported from India) – Section 10 CA Anirudh Sonpal Illustration Location of the supplier Location of the third party (buyer)- Billed to Place of recipient - Shipped to Place of supply Gujarat Kerala Goa Maharashtra Rajasthan Bihar Punjab IGST SGST/CGST IGST IGST SGST/CGST

Place of Supply of Goods – General(other than Supply of Goods Imported into, or Exported from India) – Section 10 CA Anirudh Sonpal Illustrative Case Study Vendor HO at Bangalore Customer HO at Mumbai P.O. Intimation Vendor Factory at Vadodara Customer Factory at Ankleshwar Supply of Goods

Place of Supply of Goods – General(other than Supply of Goods Imported into, or Exported from India) – Section 10 CA Anirudh Sonpal (c) where the supply does not involve movement of goods, whether by the supplier or the recipient, the place of supply shall be the location of such goods at the time of the delivery to the recipient; (d) where the goods are assembled or installed at site, the place of supply shall be the place of such installation or assembly; Particulars Location of the Supplier (location of goods ready for supply) Location of the recipient (regd. Office of the customer) Site of assembly or Installation Place of supply Where the goods are assembled / installed at site Gujarat Kerala Goa Goa – IGST Apply Gujarat – SGST/CGST Apply Maharashtra Maharashtra – IGST Apply Rajasthan Gujarat – IGST Apply Bihar Delhi Bihar – SGST/CGST Apply

Place of Supply of Goods – General(other than Supply of Goods Imported into, or Exported from India) – Section 10 CA Anirudh Sonpal (e) where the goods are supplied on board a conveyance, including a vessel, an aircraft, a train or a motor vehicle, the place of supply shall be the location at which such goods are taken on board. 2. Where the place of supply of goods cannot be determined, the place of supply shall be determined in such manner as may be prescribed.

Place of Supply of Goods Imported into, or Exported from India – Section 11 CA Anirudh Sonpal The place of supply of goods,–– (a) imported into India shall be the location of the importer; (b) exported from India shall be the location outside India.

Place of Supply of Services – General (where Location of Supplier and Recipient is in India)– Section 12 CA Anirudh Sonpal Services Service provided to Place of Supply General – Section 12(2)(a) [except the services specified in sub-sections (3) to (14)] Registered Person – B2B Location of Recipient General – Section 12(2)(b) Person other than a Registered Person – B2C the location of the recipient where the address on record exists; and (“address on record” means the address of the recipient as available in the records of the supplier) the location of the supplier of services in other cases.

Place of Supply of Services – General (where Location of Supplier and Recipient is in India)– Section 12 CA Anirudh Sonpal Section 2(14) “location of the recipient of services” means,–– where a supply is received at a place of business for which the registration has been obtained, the location of such place of business; where a supply is received at a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; where a supply is received at more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the receipt of the supply; and in absence of such places, the location of the usual place of residence of the recipient;

Place of Supply of Services – General (where Location of Supplier and Recipient is in India)– Section 12 CA Anirudh Sonpal Section 2 (85) CGST: “place of business” includes–– (a) a place from where the business is ordinarily carried on, and includes a warehouse, a godown or any other place where a taxable person stores his goods, supplies or receives goods or services or both; or (b) a place where a taxable person maintains his books of account; or a place where a taxable person is engaged in business through an agent, by whatever name called; Section 2 (50)CGST / (7) IGST: “fixed establishment” means a place (other than the registered place of business) which is characterised by a sufficient degree of permanence and suitable structure in terms of human and technical resources to supply services or to receive and use services for its own needs; Section 2 (113) CGST: “usual place of residence” means–– (a) in case of an individual, the place where he ordinarily resides; (b) in other cases, the place where the person is incorporated or otherwise legally constituted;

Place of Supply of Services – General (where Location of Supplier and Recipient is in India)– Section 12 CA Anirudh Sonpal Section 2(15) “location of the supplier of services” means,–– where a supply is made from a place of business for which the registration has been obtained, the location of such place of business; where a supply is made from a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provision of the supply; and in absence of such places, the location of the usual place of residence of the supplier;

Address on Record exists Place of Supply of Service Place of Supply of Services – General (where Location of Supplier and Recipient is in India)– Section 12 CA Anirudh Sonpal Registered Person Consumer Address on Record exists Place of Supply of Service ABC LTD of Gujarat providing Service of iPhone repairing Mr. Raju –Maharashtra YES Maharashtra – IGST apply Ms. Mohini No Gujarat – CGST/SGST apply Illustrative Case Study ABC is a big CA firm of Vadodara; receives assignment from Client HO at Chennai for physical verification of fixed assets at various plants located throughout the country, as also its Guest House at Delhi & Mumbai, and its Administrative Office at Ahmedabad. What would be the Place of Supply for the professional services for which the invoice is to be raised to HO?

Illustrative Case Study Place of Supply of Services – General (where Location of Supplier and Recipient is in India)– Section 12 CA Anirudh Sonpal Illustrative Case Study ABC is a CA firm of Mumbai having offices at Bangalore, Kolkata, Delhi & Chennai; receives an assignment from Client HO at Mumbai for multi-disciplinary professional services to be provided at multiple locations of the client. The Mumbai office involves specialist staff from its other offices. How to determine the nature and place of supply of services? A CA firm at Vadodara is appointed by BOB(Vadodara office) for stock audit at the factory of the bank’s customer located at Thane. What would be the place of supply?

Place of Supply of Services – General (where Location of Supplier and Recipient is in India)– Section 12 CA Anirudh Sonpal Services Service provided to Place of Supply Directly in relation to an immovable property, including services provided by architects, interior decorators, surveyors, engineers and other related experts or estate agents, any service provided by way of grant of rights to use immovable property or for carrying out or co-ordination of construction work – Section 12(3)(a) AND any ancillary services - Section 12(3)(d) Recipient of services (Registered Person or Person other than Registered Person) B2B or B2C Location at which the immovable property or boat or vessel, as the case may be, is located or intended to be located

Location of immovable Property Place of Supply of Service Place of Supply of Services – General (where Location of Supplier and Recipient is in India)– Section 12 CA Anirudh Sonpal Registered Person Consumers Location of immovable Property Place of Supply of Service ABC LTD of Gujarat providing Service of interior decorators XYZ LTD Gujarat Maharashtra Maharashtra – IGST Apply Mr. Ramesh SURAT Rajkot Gujarat - CGST/SGST Apply Mr. Kedar Surat Gujarat – CGST/SGST Apply

Place of Supply of Services – General (where Location of Supplier and Recipient is in India)– Section 12 CA Anirudh Sonpal Issues for Discussion A road is constructed from Delhi to Mumbai covering multiple states. What will be the place of supply? A Chartered Accountant based at Vadodara is providing professional services to a client based at Jaipur for tax implications with reference to an immovable property located at Mumbai. What would be the place of supply? An interior decorator at Vadodara is engaged by client at Mumbai, operating retail stores, to design common décor for all its stores. What would be the place of supply?

Place of Supply of Services – General (where Location of Supplier and Recipient is in India)– Section 12 CA Anirudh Sonpal Services Service provided to Place of Supply By way of lodging accommodation by a hotel, inn, guest house, home stay, club or campsite, by whatever name called, and including a house boat or any other Vessel – Section 12(3)(b) AND any ancillary services - Section 12(3)(d) Recipient of services (Registered Person or Person other than Registered Person) B2B or B2C Location at which the immovable property or boat or vessel, as the case may be, is located or intended to be located

Place of Supply of Services – General (where Location of Supplier and Recipient is in India)– Section 12 CA Anirudh Sonpal Services Service provided to Place of Supply By way of accommodation in any immovable property for organising any marriage or reception or matters related thereto, official, social, cultural, religious or business function including services provided in relation to such function at such property – Section 12(3)(c) AND any ancillary services - Section 12(3)(d) Recipient of services (Registered Person or Person other than Registered Person) B2B or B2C Location at which the immovable property or boat or vessel, as the case may be, is located or intended to be located

Place of Supply of Services – General (where Location of Supplier and Recipient is in India)– Section 12 CA Anirudh Sonpal Provided that if the location of the immovable property or boat or vessel is located or intended to be located outside India, the place of supply shall be the location of the recipient. Explanation.––Where the immovable property or boat or vessel is located in more than one State or Union territory, the supply of services shall be treated as made in each of the respective States or Union territories, in proportion to the value for services separately collected or determined in terms of the contract or agreement entered into in this regard or, in the absence of such contract or agreement, on such other basis as may be prescribed.

Place of Supply of Services – General (where Location of Supplier and Recipient is in India)– Section 12 CA Anirudh Sonpal Services Service provided to Place of Supply Restaurant and catering services, personal grooming, fitness, beauty treatment, health service including cosmetic and plastic surgery – Section 12(4) Recipient of services (Registered Person or Person other than Registered Person) B2B or B2C Location where the services are actually performed

Place of Supply of Service Place of Supply of Services – General (where Location of Supplier and Recipient is in India)– Section 12 CA Anirudh Sonpal Services Service provided to Place of Supply Training and Performance appraisal – Section 12(5) Registered Person – B2B Location of Recipient Person other than a Registered Person - B2C Location where the services are actually performed Registered Person Consumers Training Location Place of Supply of Service SAP India – Bangalore IBM India- Delhi (Registered Person) Delhi Delhi – IGST Apply Bangalore SAP India – Bangalore - conduct training programme in Bangalore XYZ Enterprise- Goa (not Registered) Bangalore – SGST/CGST Apply

Place of Supply of Services – General (where Location of Supplier and Recipient is in India)– Section 12 CA Anirudh Sonpal Services Service provided to Place of Supply Admission to a cultural, artistic, sporting, scientific, educational, entertainment event or amusement park or any other place and services ancillary thereto– Section 12(6) Recipient of services (Registered Person or Person other than Registered Person) B2B or B2C the event is actually held or where the park or such other place is located

Place of Supply of Services – General (where Location of Supplier and Recipient is in India)– Section 12 CA Anirudh Sonpal Services Service provided to Place of Supply Organisation of a cultural, artistic, sporting, scientific, educational or entertainment event including supply of services in relation to a conference, fair, exhibition, celebration or similar events or services ancillary to organisation of any of the events or services referred above, or assigning of sponsorship to such events – Section 12(7)(a) & (b) Registered Person – B2B Location of Recipient Person other than a Registered Person - B2C place where the event is actually held and if the event is held outside India, the place of supply shall be the location of the recipient. What would be the place of supply of services provided for organizing an event, say, IPL cricket series which is held in multiple states?

Place of Supply of Service Place of Supply of Services – General (where Location of Supplier and Recipient is in India)– Section 12 CA Anirudh Sonpal Explanation.––Where the event is held in more than one State or Union territory and a consolidated amount is charged for supply of services relating to such event, the place of supply of such services shall be taken as being in each of the respective States or Union territories in proportion to the value for services separately collected or determined in terms of the contract or agreement entered into in this regard or, in the absence of such contract or agreement, on such other basis as may be prescribed. Registered Person Consumers If Place of Supply of Service Mahatma Mandir - Gandhinagar – Organizing Event Rajasthan Art and Culture Association (RACA) – Rajasthan RACA- Registered Rajasthan – IGST apply RACA – unregistered Gandhinagar – SGST/CGST apply

Place of Supply of Service Place of Supply of Services – General (where Location of Supplier and Recipient is in India)– Section 12 CA Anirudh Sonpal Services Service provided to Place of Supply Transportation of goods, including by mail or courier – Section 12(8) Registered Person – B2B Location of Recipient Person other than a Registered Person - B2C Location at which such goods are handed over for their transportation Transporter Consumers Location Place of Supply of Service Vijay Transport – Mumbai IOCL – Vadodara - Registered Vadodara Vadodara – IGST apply and payable by IOCL in Mumbai Agarawal Packers and Movers – Gujarat Mr. Rajeev in Gujarat (unregister) Maharashtra (goods are handed over) Maharashtra - IGST apply and payable at Rajasthan

Place of Supply of Services – General (where Location of Supplier and Recipient is in India)– Section 12 CA Anirudh Sonpal Services Service provided to Place of Supply Passenger Transportation Service– Section 12(9) Registered Person – B2B Location of Recipient Person other than a Registered Person - B2C the place where the passenger embarks on the conveyance for a continuous journey Provided that where the right to passage is given for future use and the point of embarkation is not known at the time of issue of right to passage, the place of supply of such service shall be determined in accordance with the provisions of sub-section (2). Explanation.––For the purposes of this sub-section, the return journey shall be treated as a separate journey, even if the right to passage for onward and return journey is issued at the same time.

Travel Servicer Provider Place of Supply of Service Place of Supply of Services – General (where Location of Supplier and Recipient is in India)– Section 12 CA Anirudh Sonpal Travel Servicer Provider Consumers Location Place of Supply of Service Neeta Travels Registered at Maharashtra Shree Enterprises – Registered at Goa Goa Goa – IGST apply Parul Institute - Maharashtra- unregistered person - for all India Tour Tour Schedule start from Gujarat Gujarat – IGST apply and payable at Maharashtra What will be the place of supply of passenger transportation service, if a person travels from Mumbai to Delhi and back to Mumbai? Suppose a ticket/ pass for anywhere travel in India is issued by M/s Air India to a person. What will be the place of supply?

Place of Supply of Services – General (where Location of Supplier and Recipient is in India)– Section 12 CA Anirudh Sonpal Services Service provided to Place of Supply On board a conveyance, including a vessel, an aircraft, a train or a motor vehicle– Section 12(10) Recipient of services (Registered Person or Person other than Registered Person) B2B or B2C the location of the first scheduled point of departure of that conveyance for the journey

Place of Supply of Services – General (where Location of Supplier and Recipient is in India)– Section 12 CA Anirudh Sonpal Services Service provided to Place of Supply Telecommunication services including data transfer, broadcasting, cable and direct to home television services by way of fixed telecommunication line, leased circuits, internet leased circuit, cable or dish antenna - Section 12(11)(a) Any person where the telecommunication line, leased circuit or cable connection or dish antenna is installed for receipt of services

Place of Supply of Services – General (where Location of Supplier and Recipient is in India)– Section 12 CA Anirudh Sonpal Services Service provided to Place of Supply Continue…….. 2. mobile connection for telecommunication and internet services provided on post-paid basis – Section 12(11)(b) any person Billing address of the recipient of services on the record of the supplier of services

Place of Supply of Services – General (where Location of Supplier and Recipient is in India)– Section 12 CA Anirudh Sonpal Services Service provided to Place of Supply Continue… 3. mobile connection for telecommunication, internet service and direct to home television services are provided on pre-payment basis through a voucher or any other means– Section 12(11)(c) through a selling agent or a re-seller or a distributor of subscriber identity module card or re-charge voucher by any person to the final subscriber any person address of the selling agent or re-seller or distributor as per the record of the supplier at the time of Supply the location where such prepayment is received or such vouchers are sold

Place of Supply of Services – General (where Location of Supplier and Recipient is in India)– Section 12 CA Anirudh Sonpal Services Service provided to Place of Supply Continue…….. 4. in other cases– Section 12(11)(d) any person Address of the recipient as per the records of the supplier of services and where such address is not available, the place of supply shall be location of the supplier of services Provided that where the address of the recipient as per the records of the supplier of services is not available, the place of supply shall be location of the supplier of services: Provided further that if such pre-paid service is availed or the recharge is made through internet banking or other electronic mode of payment, the location of the recipient of services on the record of the supplier of services shall be the place of supply of such services.

Place of Supply of Services – General (where Location of Supplier and Recipient is in India)– Section 12 CA Anirudh Sonpal Explanation.––Where the leased circuit is installed in more than one State or Union territory and a consolidated amount is charged for supply of services relating to such circuit, the place of supply of such services shall be taken as being in each of the respective States or Union territories in proportion to the value for services separately collected or determined in terms of the contract or agreement entered into in this regard or, in the absence of such contract or agreement, on such other basis as may be prescribed.

Place of Supply of Services – General (where Location of Supplier and Recipient is in India)– Section 12 CA Anirudh Sonpal Services Service provided to Place of Supply Banking and other financial services, including stock broking services – Section 12(12) any person Location of the recipient of services on the records of the supplier of services Provided that if the location of recipient of services is not on the records of the supplier, the place of supply shall be the location of the supplier of services. A person in Goa buys shares from a broker in Delhi on NSE (in Mumbai). What will be the place of supply? A person from Mumbai goes to Kullu-Manali and takes some services from ICICI Bank in Manali. What will be the place of supply?

Place of Supply of Services – General (where Location of Supplier and Recipient is in India)– Section 12 CA Anirudh Sonpal Services Service provided to Place of Supply Insurance services – Section 12(13) Registered Person – B2B Location of Recipient Person other than a Registered Person - B2C Location of the recipient of services on the records of the supplier of services A person from Gurgaon travels by Air India flight from Mumbai to Delhi and gets his travel insurance done in Mumbai. What will be the place of supply?

Place of Supply of Services – General (where Location of Supplier and Recipient is in India)– Section 12 CA Anirudh Sonpal Section 12(14) The place of supply of advertisement services to the Central Government, a State Government, a statutory body or a local authority meant for the States or Union territories identified in the contract or agreement shall be taken as being in each of such States or Union territories and the value of such supplies specific to each State or Union territory shall be in proportion to the amount attributable to services provided by way of dissemination in the respective States or Union territories as may be determined in terms of the contract or agreement entered into in this regard or, in the absence of such contract or agreement, on such other basis as may be prescribed.

Case Study for Discussion Place of Supply of Services – General (where Location of Supplier and Recipient is in India)– Section 12 CA Anirudh Sonpal Case Study for Discussion Mr. A, an employee of a Company situated at Vadodara, travels for office work to Mumbai and stays in a hotel there and also has food at this hotel. He also hires a taxi for commuting at Mumbai. He travels from Vadodara to Mumbai by flight and had purchased a return flight ticket. He meets a consultant for obtaining legal consultancy for his Company. What are the different supplies and determination of the Place of Supply thereof.

Place of supply of services where location of supplier or location of recipient is outside India.– Section 13 CA Anirudh Sonpal Services Place of Supply General – Section 13(2) [except the services specified in sub-sections (3) to (13)] Location of Recipient Provided that where the location of the recipient of services is not available in the ordinary course of business, the place of supply shall be the location of the supplier of services.

Place of supply of services where location of supplier or location of recipient is outside India.– Section 13 CA Anirudh Sonpal Place of Supply of Service would be relevant to determine the issue of Export & Import of Service Section 2 (6): “export of services” means the supply of any service when,–– (i) the supplier of service is located in India; (ii) the recipient of service is located outside India; (iii) the place of supply of service is outside India; (iv) the payment for such service has been received by the supplier of service in convertible foreign exchange; and the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in section 8; Section 2 (11) ‘‘import of services” means the supply of any service, where–– (i) the supplier of service is located outside India; (ii) the recipient of service is located in India; and (iii) the place of supply of service is in India;

Place of supply of services where location of supplier or location of recipient is outside India.– Section 13 CA Anirudh Sonpal Services Place of Supply Services supplied in respect of goods which are required to be made physically available by the recipient of services to the supplier of services, or to a person acting on behalf of the supplier of services in order to provide the services: – Section 13(3)(a) Location where the services are actually performed Services are provided from a remote location by way of electronic means - the place of supply shall be the location where goods are situated at the time of supply of services. This clause shall not apply in the case of services supplied in respect of goods which are temporarily imported into India for repairs and are exported after repairs without being put to any other use in India, than that which is required for such repairs Services supplied to an individual, represented either as the recipient of services or a person acting on behalf of the recipient, which require the physical presence of the recipient or the person acting on his behalf, with the supplier for the supply of services.– Section 13(3)(b)

Place of supply of services where location of supplier or location of recipient is outside India.– Section 13 CA Anirudh Sonpal Services Place of Supply Services supplied directly in relation to an Immovable Property, including services supplied in this regard by experts and estate agents, supply of accommodation by a hotel, inn, guest house, club or campsite, by whatever name called, grant of rights to use immovable property, services for carrying out or co-ordination of construction work, including that of architects or interior decorators – Section 13(4) the place where the immovable property is located or intended to be located

Place of supply of services where location of supplier or location of recipient is outside India.– Section 13 CA Anirudh Sonpal Services Place of Supply Services supplied by way of admission to, or organisation of a cultural, artistic, sporting, scientific, educational or entertainment event, or a celebration, conference, fair, exhibition or similar events, and of services ancillary to such admission or Organisation – Section 13(5) place where the event is actually held Any services referred to in sub-section (3) or sub-section (4) or sub-section (5) is supplied at more than one location, including a location in the taxable territory – Section 13(6) Location in the taxable territory

Place of supply of services where location of supplier or location of recipient is outside India.– Section 13 CA Anirudh Sonpal Services Place of Supply Where the services referred to in sub-section (3) or sub-section (4) or sub-section (5) are supplied in more than one State or Union territory – Section 13(7) in each of the respective States or Union territories and the value of such supplies specific to each State or Union territory shall be in proportion to the value for services separately collected or determined in terms of the contract or agreement entered into in this regard or, in the absence of such contract or agreement, on such other basis as may be prescribed

Location of the Supplier of services Place of supply of services where location of supplier or location of recipient is outside India.– Section 13 CA Anirudh Sonpal Services Place of Supply Services supplied by a banking company, or a financial institution, or a non-banking financial company, to account holders – Section 13(8) (a) “account” means an account bearing interest to the depositor, and includes a non-resident external account and a non-resident ordinary account; Location of the Supplier of services Intermediary services – Section 13(8) (b) Services consisting of hiring of means of transport, including yachts but excluding aircrafts and vessels, up to a period of one month – Section 13(8) (c)

Place of supply of services where location of supplier or location of recipient is outside India.– Section 13 CA Anirudh Sonpal Services Place of Supply services of transportation of goods, other than by way of mail or courier– Section 13(9) place of destination of such goods passenger transportation services – Section 13(10) place where the passenger embarks on the conveyance for a continuous journey services provided on board a conveyance during the course of a passenger transport operation, including services intended to be wholly or substantially consumed while on board – Section 13(11) the first scheduled point of departure of that conveyance for the journey

Place of supply of services where location of supplier or location of recipient is outside India.– Section 13 CA Anirudh Sonpal Services Place of Supply Online information and database access or retrieval[OIDAR] services – Section 13(12) Location of the Recipient of services Explanation.––For the purposes of this sub-section, person receiving such services shall be deemed to be located in the taxable territory, if any two of the following non-contradictory conditions are satisfied, namely:–– (a) the location of address presented by the recipient of services through internet is in the taxable territory; (b) the credit card or debit card or store value card or charge card or smart card or any other card by which the recipient of services settles payment has been issued in the taxable territory; (c) the billing address of the recipient of services is in the taxable territory; (d) the internet protocol address of the device used by the recipient of services is in the taxable territory; the bank of the recipient of services in which the account used for payment is maintained is in the taxable territory; the country code of the subscriber identity module card used by the recipient of services is of taxable territory; the location of the fixed land line through which the service is received by the recipient is in the taxable territory.

Place of supply of services where location of supplier or location of recipient is outside India.– Section 13 CA Anirudh Sonpal Section 13(13) In order to prevent double taxation or non-taxation of the supply of a service, or for the uniform application of rules, the Government shall have the power to notify any description of services or circumstances in which the place of supply shall be the place of effective use and enjoyment of a service.

Special Provisions for Payment of Tax by a Supplier of Online Information and Database Access or Retrieval – Section 14 CA Anirudh Sonpal Supplier located in non-taxable territory liable to pay IGST if recipient is Non Taxable Online Recipient Intermediary located in non-taxable territory shall generally deemed to be the recipient of such services from the supplier of such services in non taxable territory and supplying such services to the non-taxable online recipient The supplier of OIDAR services shall, for payment of IGST, take a single registration under the Simplified Registration Scheme

Special Provisions for Payment of Tax by a Supplier of Online Information and Database Access or Retrieval – Section 14 CA Anirudh Sonpal Representative located in taxable territory shall get registered and pay tax on behalf of the supplier If supplier does not have physical presence or representative in taxable territory, supplier may appoint a person in taxable territory to pay IGST

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