Integrated GST – Place of Supply Pune ICAI Branch – 05.11.2016 CA. Jatin Harjai Integrated GST – Place of Supply Pune ICAI Branch – 05.11.2016 Compiled By: CA. Jatin Harjai

Supply of Goods and Services CA. Jatin Harjai Concept of IGST Supply of Goods and Services Intra (Within) State SGST CGST Inter State IGST Copyright © 2016 J. Harjai & Associates Copyright © 2016 J. Harjai & Associates

Copyright © 2016 J.Harjai & Associates Concept of IGST Intra State Inter State Vs. Existing Law Sale occasions movement of goods from one state to another. GST Regime Location of Supplier Place of Supply Copyright © 2016 J. Harjai & Associates Copyright © 2016 J.Harjai & Associates

Important Definitions CA. Jatin Harjai Important Definitions Sec. 2(80) “Recipient” The Person who is liable to pay Consideration W/o Consideration Goods – Delivered/ Made Available Services – Services Rendered Copyright © 2016 J. Harjai & Associates

Important Definitions (Cont…) CA. Jatin Harjai Important Definitions (Cont…) Sec. 2(64) “Location of Recipient of Service” means where a supply is received at a place of business for which 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, that is to say, 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 provision of the supply; and in absence of such places, the location of the usual place of residence of the supplier; Copyright © 2016 J. Harjai & Associates

Important Definitions (Cont…) CA. Jatin Harjai Important Definitions (Cont…) Sec. 2(65) “Location of Supplier of Service” means where a supply is made from a place of business for which 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, that is to say, 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; Copyright © 2016 J. Harjai & Associates

Destination based consumption Tax CA. Jatin Harjai 5. Place of Supply of Goods Concept Destination based consumption Tax Supply involves movement of goods By the Supplier or the Recipient or by any other person Location of goods at which the movement of goods terminates for delivery to the recipient Copyright © 2016 J. Harjai & Associates

5. Place of Supply of Goods (Cont…) CA. Jatin Harjai 5. Place of Supply of Goods (Cont…) Location of Goods at the time of Delivery to the Recipient Supply doesn’t involve movement of Goods Place of Installation or Assembly Assembly or Installation Law made by Parliament- Recommendation of GSTC If not determinable Location at which good are taken on board Supply on Board or Conveyance Copyright © 2016 J. Harjai & Associates

5. Place of Supply of Goods (Cont…) CA. Jatin Harjai 5. Place of Supply of Goods (Cont…) UP Maharashtra Supply 1 Physical Delivery Mr. Vadra Supply 2 Copyright © 2016 J. Harjai & Associates

Generally 6(3) Recipient of Service is Not Registered CA. Jatin Harjai 6. Place of Supply of Services Generally 6(2) Recipient of Service is Registered Location of Such Recipient 6(3) Recipient of Service is Not Registered Address of Recipient available – Location of Recipient Address of Recipient not available – Location of Supplier Copyright © 2016 J. Harjai & Associates

6. Place of Supply of Services (Cont…) CA. Jatin Harjai 6. Place of Supply of Services (Cont…) 6 (4) – Immovable Property Related Lodging accommodation by a hotel, Lodging, Inn, Guest House, Club, Campsite, Houseboat etc. Accommodation in any immovable property for marriage, other functions of Officials, Social Cultural, Religious or Business Functions Services in relation to land/ building including architects, interior decorators, surveyors, engineers and other related experts or estate agents etc. Location at which such immovable property is located Copyright © 2016 J. Harjai & Associates OR Intended to be located

6. Place of Supply of Services (Cont…) CA. Jatin Harjai 6. Place of Supply of Services (Cont…) Performance 6(5) – Restaurant, Catering , Personal Grooming, Fitness, Beauty Treatment, Health Services 6(7) – Admission to a cultural artistic, sporting Scientific, Educational, or Entertainment Event or Amusement Park Place of Performance OR Copyright © 2016 J. Harjai & Associates Location of Event

Activity for Business 6. Place of Supply of Services (Cont…) CA. Jatin Harjai 6. Place of Supply of Services (Cont…) Activity for Business 6(6) Training & Performance Appraisal Location of Registered Recipient Location of Service Provider Location of Registered Receiver Location of Registered Receiver 6(8) Organizing Cultural, Artistic, etc. Event Location of Registered Recipient Location of Event 6(9) Transportation of Goods Location of Registered Recipient Place of Receipt of Goods for Transportation 6(10) Transportation of Passengers Location of Registered Recipient Place where journey embarks. 6(14) Insurance Services Location of Registered Recipient Place of Embark of Journey Copyright © 2016 J. Harjai & Associates

6(12) Telecommunication/ Data/ Broadcasting/ Cable/ DTH CA. Jatin Harjai 6. Place of Supply of Services (Cont…) 6(11) Services on board a conveyance Location of first scheduled point of departure of conveyance 6(13) Banking and other financial services Location of recipient on the record of supplier 6(12) Telecommunication/ Data/ Broadcasting/ Cable/ DTH Physical line or antenna Place of Installation Mobile Connection – Post Paid Billing Address Mobile Connection – Pre Paid (Voucher) Voucher sold Mobile Connection - Pre Paid (through Internet) Location of Recipient on record Copyright © 2016 J. Harjai & Associates

Some Issues 6. Place of Supply of Services (Cont…) CA. Jatin Harjai 6. Place of Supply of Services (Cont…) Some Issues What would be the place of supply in case where the home delivery of food by restaurant. Whether it would be the location of restaurant i.e. where the food is actually prepared or it will be the location where the food is delivered Whether place of supply for delivery charges would also be governed as per the said subsection If personal grooming services provided over internet such as English speaking classes then how to determine place of supply Copyright © 2016 J. Harjai & Associates

IMPORT – EXISTING China India Central Govt. Taxes: BCD CVD SAD CA. Jatin Harjai IMPORT – EXISTING China India Central Govt. Taxes: BCD CVD SAD State Govt. Taxes: NIL Set Off Availability: CVD SAD Copyright © 2016 J. Harjai & Associates

IMPORT – GST Regime China India Central Govt. Taxes: BCD IGST CA. Jatin Harjai IMPORT – GST Regime China India Central Govt. Taxes: BCD IGST State Govt. Taxes: !!! Set Off Availability: IGST Copyright © 2016 J. Harjai & Associates

Set Off/ Refund Availability: CA. Jatin Harjai EXPORT – EXISTING India UK Central Govt. Taxes: Export Duties !!! State Govt. Taxes: NIL Set Off/ Refund Availability: VAT Service Tax Excise Duty Drawback Copyright © 2016 J. Harjai & Associates

Set Off/ Refund Availability: CA. Jatin Harjai EXPORT – GST India UK Central Govt. Taxes: Export Duties !!! State Govt. Taxes: NIL Set Off/ Refund Availability: SGST/CGST/IGST Copyright © 2016 J. Harjai & Associates

Thank You For any queries please contact : Jatin Harjai FCA CA. Jatin Harjai Thank You For any queries please contact : Jatin Harjai FCA J. Harjai & Associates Chartered Accountnats M: +91 97994 94482 Email : jatin.harjai@jharjai.com J. Harjai & Associates