IMPACT OF GST ON TRANSPORTERS AND TOUR OPERATORS CA VARUN KHANDELWAL p/O khandelwal sharma & co, chartered accountants

Location of Recipient of Services – Sec 2(70) “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 (c) Khandelwal Sharma & Co, Chartered Accountants

Location of Supplier of Services – Sec 2(71) “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 provisions of the supply; and in absence of such places, the location of the usual place of residence of the supplier (c) Khandelwal Sharma & Co, Chartered Accountants

Composite Supply – Sec 2(30) “composite supply” means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply; Illustration.— Where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is a principal supply; (c) Khandelwal Sharma & Co, Chartered Accountants

Location of property/ boat/ vessel Location of ‘actual’ performance Place of Supply of Services – Sec 12 IGST (where supplier and recipient are in India) Supply of: Services directly in relation to: a) Immovable property – grant-of-rights, construction, use, accommodation, marriage, letting out, architects, surveyors, etc. b) Boat, Vessel – lodging, club, etc. c) Ancillary services to the above Place of supply - Section 12(3): Location of property/ boat/ vessel If property is outside India – Location of Recipient a) Restaurant and catering b) Personal grooming c) Fitness d) Beauty treatment e) Health service including cosmetic and plastic surgery Place of supply - Section 12(4): Location of ‘actual’ performance (c) Khandelwal Sharma & Co, Chartered Accountants

Place of ‘actual’ performance Place of Supply of Services – Sec 12 IGST (where supplier and recipient are in India) Sec 12(5): Supply of Services of Training and Performance Appraisal Registered recipient: Location of recipient Unregistered recipient: Place of ‘actual’ performance Sec 12(6): Supply of Services for admission to: a) Cultural and artistic b) Sporting c) Scientific and educational d) Entertainment event e) Amusement Park f) Services ancillary to above Venue of event/ park Sec 12(7): Supply of: a) Organising cultural, arts, sports, educational, scientific, entertainment, conference, fair exhibition or similar events b) Services ancillary to above Venue of event Event outside India: (c) Khandelwal Sharma & Co, Chartered Accountants

Place of Supply of Services – Sec 12 IGST (where supplier and recipient are in India) Supply of services of: Sec 12(8): Transportation of goods, including by mail or courier Registered Recipient: Location of Recipient Unregistered Recipient: Location where goods handed over for transportation Sec 12(9): Passenger Transportation Service (Return journey treated as separate journey) Registered Recipient: Place of Registered Recipient Unregistered Recipient: Place where passenger embarks on the conveyance for a continuous journey Sec 12 (10): Services on board conveyance like vessel, aircraft, train, motor vehicle First scheduled point of departure of that conveyance for that journey (c) Khandelwal Sharma & Co, Chartered Accountants

Place of Supply of Services – Sec 13 IGST (where supplier or recipient is outside India) General Rule Location of the recipient; If not available in the ordinary course of business, location of supplier Services Supplied to an individual which require physical presence of the recipient or the person acting on his behalf, with the supplier for the supply of services. Location where the services are actually performed. Services Directly in relation to immovable property Place where immovable property is located or intended to be located. Passenger transportation service Place where passenger embarks on the conveyance for a continuous journey Transportation of goods (other than by way of mail / courier) Destination of the goods (c) Khandelwal Sharma & Co, Chartered Accountants

Thank You Varun Khandelwal P/o Khandelwal Sharma & Co. Chartered Accountants (c) Khandelwal Sharma & Co, Chartered Accountants