1. BARODA BRANCH OF WIRC OF ICAI
INTENSIVE WORKSHOP ON GST
April 19, 2017
SUPPLY: TIME, VALUE & PLACE
Presented By: CA Anirudh Sonpal

2. CA Anirudh Sonpal
TIME OF SUPPLY

3. Time of Supply of Goods – Section 12 [CGST]
CA Anirudh Sonpal
Time of Supply of Goods – Section 12 [CGST]
Normal Supply - Section 12(2):
Time of supply of the goods shall be the earlier of the following dates:
the date of issue of invoice by the supplier or the last date on which he is required, under sub-section (1) of Section 31 , to issue the invoice with respect to the supply; or
(b) the date on which the supplier receives the payment with respect to the supply:
Provided that where the supplier of taxable goods receives an amount up to one thousand rupees in excess of the amount indicated in the tax invoice, the time of supply to the extent of such excess amount shall, at the option of the said supplier, be the date of issue of invoice in respect of such excess amount.

4. Tax Invoice – Section 31 [CGST]
CA Anirudh Sonpal
Tax Invoice – Section 31 [CGST]
Issue a Tax Invoice
Supply of Taxable Goods: Normal
Before or at the time of :
Removal – supply involves movement of goods
Delivery or Making Available- in any other case
Supply of Taxable Services: Normal
Before or after:
the provision of service, but
Within 30 days

5. Tax Invoice – Section 31 [CGST]
CA Anirudh Sonpal
Tax Invoice – Section 31 [CGST]
Continuous Supply of Goods
Where successive statements of accounts or successive payments are involved
the invoice shall be issued before or at the time each:
such statement is issued or,
as the case may be, each such payment is received.
Section 2(32)
“continuous supply of goods” means a supply of goods which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, whether or not by means of a wire, cable, pipeline or other conduit, and for which the supplier invoices the recipient on a regular or periodic basis and includes supply of such goods as the Government may, subject to such conditions, as it may, by notification, specify;

6. Tax Invoice – Section 31 [CGST]
CA Anirudh Sonpal
Tax Invoice – Section 31 [CGST]
Continuous Supply of Services
where the due date of payment is ascertainable from the contract
The invoice shall be issued on or before the due date of payment;
where the due date of payment is not ascertainable from the contract
The invoice shall be issued before or at the time when the supplier of service receives the payment;
where the payment is linked to the completion of an event
the invoice shall be issued on or before the date of completion of that event.
Section 2 (33)
“continuous supply of services” means a supply of services which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, for a period exceeding three months with periodic payment obligations and includes supply of such services as the Government may, subject to such conditions, as it may, by notification, specify;

7. Tax Invoice – Section 31 [CGST]
CA Anirudh Sonpal
Tax Invoice – Section 31 [CGST]
Goods being sent or taken on approval for sale or return are removed before the supply takes place
invoice shall be issued
before or at the time of supply or
6 months from the date of removal
whichever is earlier
Supply of services ceases under a contract before the completion
of the supply,
Invoice shall be issued at the time when the supply ceases and such invoice shall be issued to the extent of the supply made before such cessation

8. Time of Supply of Goods – Section 12 [CGST]
CA Anirudh Sonpal
Time of Supply of Goods – Section 12 [CGST]
Explanation 2.––For the purposes of clause (b), “the date on which the supplier receives the payment” shall be the date on which the payment is entered in his books of account or the date on which the payment is credited to his bank account, whichever is earlier.
Date of Supply
Issue of invoice
Receipt of Payment
Payment entry Recorded in Books
Time of Supply Na

9. Time of Supply of Goods – Section 12 [CGST]
CA Anirudh Sonpal
Time of Supply of Goods – Section 12 [CGST]
2. Supply under Reverse Charge – Section 12(3):
The time of supply shall be the earliest of the following dates :
(a) the date of the receipt of goods, or
(b) the date of payment as entered in the books of account of the recipient or the date on which the payment is debited in his bank account, whichever is earlier;, or
the date immediately following thirty days from the date of issue of invoice any other document, by whatever name called, in lieu thereof by the supplier:
PROVIDED that where it is not possible to determine the time of supply under clause (a), (b) or (c), the time of supply shall be the date of entry in the books of account of the recipient of supply.

10. Time of Supply of Goods – Section 12 [CGST]
CA Anirudh Sonpal
Time of Supply of Goods – Section 12 [CGST]
Date of Receipt of Goods
Date of Payment made
Date of Issue of Invoice by supplier
Date of entry in Books of Accounts of Recipient
Time of Supply Na

11. Time of Supply of Goods – Section 12 [CGST]
CA Anirudh Sonpal
Time of Supply of Goods – Section 12 [CGST]
3. Supply of Vouchers - Section 12(4):
The time of supply shall be-
(a) the date of issue of voucher, if the supply is identifiable at that point; or
the date of redemption of voucher, in all other cases;
4. In case of not possible to determine the time of supply - Section 12(5):
the time of supply shall be:
(a) Where periodical return has to be filed, the date on which such return is to be filed, or
(b) In any other case, date on which tax is paid

12. Time of Supply of Goods – Section 12 [CGST]
CA Anirudh Sonpal
Time of Supply of Goods – Section 12 [CGST]
5. The time of supply to the extent it relates to an addition in the value of supply by way of interest, late fee or penalty for delayed payment of any consideration shall be the date on which the supplier receives such addition in value.

13. Time of Supply of Services – Section 13 [CGST]
CA Anirudh Sonpal
Time of Supply of Services – Section 13 [CGST]
Normal Supply – Section 13(2):
The time of supply of services shall be the earliest of the following dates:
the date of issue of invoice by the supplier, if the invoice is issued within the period prescribed under sub-section (2) of section 31 or the date of receipt of payment, whichever is earlier; or
(b) the date of provision of service, if the invoice is not issued within the period prescribed under sub-section (2) of section 31 or the date of receipt of payment, whichever is earlier; or
(c) the date on which the recipient shows the receipt of services in his books of account, in a case where the provisions of clause (a) or clause (b) do not apply:

14. Time of Supply of Services – Section 13 [CGST]
CA Anirudh Sonpal
Time of Supply of Services – Section 13 [CGST]
Provided that where the supplier of taxable service receives an amount up to one thousand rupees in excess of the amount indicated in the tax invoice, the time of supply to the extent of such excess amount shall, at the option of the said supplier, be the date of issue of invoice relating to such excess amount.
Date of completion of service
Prescribed date
for issuing the
invoice
Date of Invoice
Date of receipt of payment
Time of Supply

15. Time of Supply of Services – Section 13 [CGST]
CA Anirudh Sonpal
Time of Supply of Services – Section 13 [CGST]
2. Supply of Services under Reverse Charge – Section 13(3):
The time of supply shall be the earlier of the following dates:
the date of payment as entered in the books of account of the recipient or the date on which the payment is debited in his bank account, whichever is earlier; or
the date immediately following sixty days from the date of issue of invoice or any other document, by whatever name called, in lieu thereof by the supplier:
PROVIDED that where it is not possible to determine the time of supply under clause (a) or (b), the time of supply shall be the date of entry in the books of account of the recipient of supply:
PROVIDED FURTHER that in case of ‘associated enterprises’, where the supplier of service is located outside India, the time of supply shall be the date of entry in the books of account of the recipient of supply or the date of payment, whichever is earlier.

16. Time of Supply of Services – Section 13 [CGST]
CA Anirudh Sonpal
Time of Supply of Services – Section 13 [CGST]
Date of issue of Invoice
61st day from date of
Invoice
Date of Payment
Date on which Receipt shows Receipt of Services
Time of Supply of Service Na

17. Time of Supply of Services – Section 13 [CGST]
CA Anirudh Sonpal
Time of Supply of Services – Section 13 [CGST]
3. Supply of Services - Vouchers - Section 13(4):
the time of supply shall be-
(a) the date of issue of voucher, if the supply is identifiable at that point; or
(b) the date of redemption of voucher, in all other cases;

18. Time of Supply of Services – Section 13 [CGST]
CA Anirudh Sonpal
Time of Supply of Services – Section 13 [CGST]
4. Where it is not possible to determine the time of supply under the above provisions – Section 13(5):
the time of supply shall be:
(a) Where periodical return has to be filed, the date on which such return is to be filed, or
(b) In any other case, date on which the tax is paid
5. The time of supply to the extent it relates to an addition in the value of supply by way of interest, late fee or penalty for delayed payment of any consideration shall be the date on which the supplier receives such addition in value.

19. CHANGE IN RATE OF TAX IN RESPECT OF SUPPLY OF GOODS OR SERVICES
CA Anirudh Sonpal
CHANGE IN RATE OF TAX IN RESPECT OF SUPPLY OF GOODS OR SERVICES

20. Change in rate of tax in respect of supply of goods or
CA Anirudh Sonpal
Change in rate of tax in respect of supply of goods or
Services – Section 14 [CGST]
1. In case the goods or services or both have been supplied before the change in rate of tax:
Incidence falling prior to change in effective rate of tax
Incidence falling after change in effective rate of tax
Time of supply –
Invoice issued
Payment received
Date of receipt of payment or
Date of issue of Invoice
Whichever is earlier
Date of receipt of payment

21. Change in rate of tax in respect of supply of goods or
CA Anirudh Sonpal
Change in rate of tax in respect of supply of goods or
Services – Section 14 [CGST]
Examples assuming change in rate of tax in respect of supply of services is w.e.f (old rate 15% & new rate is 18%)
Where taxable services has been supplied before the change in effective rate of tax
Particular
Date of
Supply
invoice by
supplier
Payment by
Recipient
Time of
supply
Rate of
Tax
CASE 1
18%
CASE 2
15%
CASE 3

22. Change in rate of tax in respect of supply of goods or
CA Anirudh Sonpal
Change in rate of tax in respect of supply of goods or
Services – Section 14 [CGST]
2. in case the goods or services or both have been supplied after the change in rate of tax:
Incidence falling prior to change in effective rate of tax
Incidence falling after change in effective rate of tax
Time of supply
Invoice issued –
Payment received
Date of receipt of payment
Date of receipt of payment or
Date of issue of Invoice
Whichever is earlier

23. Change in rate of tax in respect of supply of goods or
CA Anirudh Sonpal
Change in rate of tax in respect of supply of goods or
Services – Section 14 [CGST]
Examples assuming change in rate of tax in respect of supply of services is w.e.f (old rate 15% & new rate is 18%)
Where taxable services has been supplied after the change in effective rate of tax
Particular
Date of
Supply
invoice by
supplier
Payment by
Recipient
Time of
supply
Rate of
Tax
CASE 1
18%
CASE 2
15%
CASE 3

24. VALUE OF TAXABLE SUPPLY
CA Anirudh Sonpal
VALUE OF TAXABLE SUPPLY

25. Value of taxable supply – Section 15 [CGST]
CA Anirudh Sonpal
Value of taxable supply – Section 15 [CGST]
Section 15(1)
The value of a supply of goods or services or both:
the transaction value, which is the price actually paid or payable for the said supply of goods or services or both where the supplier and the recipient of the supply are not related and
the price is the sole consideration for the supply.

26. Value of taxable supply – Section 15 [CGST]
CA Anirudh Sonpal
Value of taxable supply – Section 15 [CGST]
Section 15(2)
The value of supply shall include:
any taxes, duties, cesses, fees and charges levied under any law for the time being in force other than this Act, the State Goods and Services Tax Act, the Union Territory Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act, if charged separately by the supplier;
any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both;

27. Value of taxable supply – Section 15 [CGST]
CA Anirudh Sonpal
Value of taxable supply – Section 15 [CGST]
Section 15(2)
The value of supply shall include:
incidental expenses, including commission and packing, charged by the supplier to the recipient of a supply and any amount charged for anything done by the supplier in respect of the supply of goods or services or both at the time of, or before delivery of goods or supply of services;
interest or late fee or penalty for delayed payment of any consideration for any supply; and
subsidies directly linked to the price excluding subsidies provided by the Central Government and State Governments.

28. Value of taxable supply – Section 15 [CGST]
CA Anirudh Sonpal
Value of taxable supply – Section 15 [CGST]
Section 15(3)
The value of the supply shall not include any discount which is given:
before or at the time of the supply if such discount has been duly recorded in the invoice issued in respect of such supply; and
after the supply has been effected, if—
(i) such discount is established in terms of an agreement entered into at or before the time of such supply and specifically linked to relevant invoices; and
(ii) input tax credit as is attributable to the discount on the basis of document issued by the supplier has been reversed by the recipient of the supply.

29. Value of taxable supply – Section 15 [CGST]
CA Anirudh Sonpal
Value of taxable supply – Section 15 [CGST]
Section 15(4)
Where the value of the supply of goods or services or both cannot be determined under sub-section (1), the same shall be determined in such manner as may be prescribed.
Section 15(5)
Notwithstanding anything contained in sub-section (1) or sub-section (4), the value of such supplies as may be notified by the Government on the recommendations of the Council shall be determined in such manner as may be prescribed.

30. DETERMINATION OF VALUE OF SUPPLY
CA Anirudh Sonpal
DRAFT RULES
DETERMINATION OF VALUE OF SUPPLY

31. Where the consideration is Not Wholly in Money – Rule 1
CA Anirudh Sonpal
Where the consideration is Not Wholly in Money – Rule 1
a) Value to be the Open Market Value of such supply;
b) if Open Market Value is not available, then
Consideration in money + Equivalent amount in money of consideration received, if known at the time of supply
c) if value cannot be determined as per (a) and (b), then value of supply of like kind and quality.
d) if value not ascertainable as per (a), (b) or (c), then consideration in money + Valuation of consideration as per Rule 4 or 5.
“open market value” of a supply means the full value in money, excluding the GST and the cess payable by a person in a transaction, where the supplier and the recipient are not related and price is the sole consideration, at the time when the supply being valued is made.

32. Where the consideration is not wholly in money – Rule 1
CA Anirudh Sonpal
Where the consideration is not wholly in money – Rule 1
“supply of goods or services or both of like kind and quality” means any other supply of goods or services or both made under similar circumstances that, in respect of the characteristics, quality, quantity, functional components, materials, and reputation of the goods or services or both first mentioned, is the same as, or closely or substantially resembles, that supply of goods or services or both.
Illustration:
(1) Where a new phone is supplied for Rs along with the exchange of an old phone and if the price of the new phone without exchange is Rs.24000, the open market value of the new phone is Rs
(2) Where a laptop is supplied for Rs along with a barter of printer that is manufactured by the recipient and the value of the printer known at the time of supply is Rs.4000 but the open market value of the laptop is not known, the value of the supply of laptop is Rs

33. CA Anirudh Sonpal
Value of supply between distinct or related persons, other than through an agent– Rule 2
a) be the open market value of such supply;
b) if open market value is not available, value to be the value of supply of goods or services of like kind and quality;
c) if value is not determinable under clause (a) or (b), be the value as determined by application of rule 4 or rule 5, in that order:
Provided where the recipient is eligible for full input tax credit, the value declared in the invoice shall be deemed to be the open market value of goods or services.
Value in case of Branch Transfer?

34. Value of supply of goods made or received through an agent – Rule 3
CA Anirudh Sonpal
Value of supply of goods made or received through an agent – Rule 3
Open market value or
At the option of the supplier, 90% of the value charged for supply of like kind and quality by the recipient to unrelated person.
Illustration: Where a principal supplies groundnut to his agent and the agent is supplying groundnuts of like kind and quality in subsequent supplies at a price of Rs.5000 per quintal on the day of supply. Another independent supplier is supplying groundnuts of like kind and quality to the said agent at the price of Rs.4550 per quintal. The value of the supply made by the principal shall be Rs.4550 per quintal or where he exercises the option the value shall be 90% of the Rs.5000 i.e. is Rs.4500 per quintal.
If not as per clause (a); then as per Rule 4 or Rule 5

35. Value of supply of goods or services or both based on cost– Rule 4
CA Anirudh Sonpal
Value of supply of goods or services or both based on cost– Rule 4
Where the value of a supply of goods or services or both is not determinable by any of the preceding rules, the value shall be one hundred and ten percent of the cost of production or manufacture or cost of acquisition of such goods or cost of provision of such services.

36. CA Anirudh Sonpal
Residual method for determination of value of supply of goods or services or both – Rule 5
Where the value of supply of goods or services or both cannot be determined under rules 1 to 4, the same shall be determined using reasonable means consistent with the principles and general provisions of section 15 and these rules
Provided that in case of supply of services, the supplier may opt for this rule, disregarding rule 4.

37. Determination of value in respect of certain supplies – Rule 6
CA Anirudh Sonpal
Determination of value in respect of certain supplies – Rule 6
Purchase or sale of foreign currency, including money changing, shall be determined by the supplier of service:
Where RBI reference rate is available
Where RBI reference rate is not available
Non of the Currency exchanged is Indian (Foreign Currency)
Conversion From or To INR
1% of the gross amount of the Indian currency exchanged
1% of the lesser amount of the currency converted in Indian denominations on the basis of RBI reference rate available on that date
Purchase
Buying Rate
Less: RBI reference Rate
X No. of units
Sales

38. Determination of value in respect of certain supplies – Rule 6
CA Anirudh Sonpal
Determination of value in respect of certain supplies – Rule 6
Purchase or sale of foreign currency, including money changing, shall be determined by the supplier of service:
At the option of supplier, in relation to following Supplies, value of such supply may be computed at rate as specified
Value of Supply
Money changing or supply of foreign currency
Currency exchange up to 1 lac
1% of currency exchange (minimum 250)
Currency exchange from 1 lac to 10 lacs
Rs % of currency exchange above 1 lac up to 10 lacs
Currency exchange above 10 lacs
Rs % of currency exchange above 10 lacs (max. 60,000)

39. Determination of value in respect of certain supplies – Rule 6
CA Anirudh Sonpal
Determination of value in respect of certain supplies – Rule 6
Deemed Value
Services
Value of Supply
Booking of air tickets by travel agent
Domestic flights - 5% of the basic fare
International flight – 10% of basic fare
“Basic Fare” means that part of the air fare on which commission is normally paid to the air travel agent by the airline.
Token, coupon, stamp or a voucher
Equal to the money value of the goods or
services redeemable against such items – (i.e. discount to be ignored)
Dealer in second hand goods (Scrap dealer)
NO ITC on purchase taken by the supplier
Sale price – Purchase price
(If negative value then ignored)

40. Determination of value in respect of certain supplies – Rule 6
CA Anirudh Sonpal
Determination of value in respect of certain supplies – Rule 6
Deemed Value
Services
Value of Supply
Service in relation to Life insurance business
(Nothing in clause will apply where entire premium is only towards the risk cover in life insurance agent)
a) (Gross premium – amount allocated for invst. (if such amt. is intimated to policy holder at the time of supply of service)
b) Single premium policy other than (a) above- 10% of single premium
c) In all other case:
25% of 1st year premium
12.5% of subsequent years premium
Services provided by the such class of service provider as notified by the Govt. between distinct person other than those where ITC is not available u/s 17(5)
NIL

41. Value of supply of services in case of Pure Agent – Rule 7
CA Anirudh Sonpal
Value of supply of services in case of Pure Agent – Rule 7
The expenditure or Costs incurred by the supplier as a pure agent of the recipient of supply of services shall be excluded from the value of supply, subject to conditions.
Illustration
Corporate services firm A is engaged to handle the legal work pertaining to the incorporation of Company B. Other than its service fees, A also recovers from B, registration fee and approval fee for the name of the company paid to Registrar of the Companies. The fees charged by the Registrar of the companies registration and approval of the name are compulsorily levied on B. A is merely acting as a pure agent in the payment of those fees. Therefore, A’s recovery of such expenses is a disbursement and not part of the value of supply made by A to B.

42. CA Anirudh Sonpal
Rate of exchange of currency, other than Indian rupees, for determination of value – Rule 8
The rate of exchange for determination of value of taxable goods or services or both shall be the applicable reference rate for that currency as determined by the Reserve Bank of India on the date when point of taxation arises in respect of such supply in terms of section 12 or, as the case may be, section 13 of the Act.

43. CA Anirudh Sonpal
PLACE OF SUPPLY

44. Determination of Nature of Supply
CA Anirudh Sonpal
Determination of Nature of Supply
Inter-State Supply – Section 7 [IGST]
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.

45. Determination of Nature of Supply
CA Anirudh Sonpal
Determination of Nature of Supply
Inter-State Supply – Section 7 [IGST]
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.

46. Determination of Nature of Supply
CA Anirudh Sonpal
Determination of Nature of Supply
Inter-State Supply – Section 7 [IGST]
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.

47. Determination of Nature of Supply
CA Anirudh Sonpal
Determination of Nature of Supply
Intra-State Supply – Section 8 [IGST]
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 referred to in section 15.

48. Determination of Nature of Supply
CA Anirudh Sonpal
Determination of Nature of Supply
Intra-State Supply – Section 8 [IGST]
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.

49. Determination of Nature of Supply
CA Anirudh Sonpal
Determination of Nature of Supply
Intra-State Supply – Section 8 [IGST]
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.

50. Determination of Nature of Supply
CA Anirudh Sonpal
Determination of Nature of Supply
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

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

52. Location of Supplier Place of Supply Both Same State Different States
CA Anirudh Sonpal
Location of Supplier
Place of Supply
Both
Same State
Different States
SGST/CGST
IGST

53. Deemed IGST SUPPLY OF GOODS OR SERVICES
CA Anirudh Sonpal
Deemed IGST
SUPPLY OF GOODS OR SERVICES
IMPORT INTO THE TERRITORY OF INDIA
IGST
SUPPLIER IN INDIA AND PLACE OF SUPPLY OUTSIDE INDIA
SUPPLY OF GOODS OR SERVICES
IGST
SUPPLY OF GOODS OR SERVICES
TO OR BY A SEZ DEVELOPER OR AN SEZ UNIT
IGST

54. Determination of Nature of Supply
CA Anirudh Sonpal
Determination of Nature of Supply
Supplies in territorial waters – Section 9 [IGST]
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.

55. CA Anirudh Sonpal
Place of supply of goods other than supply of Goods imported into, or exported from India – Section 10 [IGST]
1. (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;
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
Issue – Termination of delivery in case of Ex-Factory supply?

56. party (buyer) Billed to
CA Anirudh Sonpal
Place of supply of goods other than supply of Goods imported into, or exported from India – Section 10 [IGST] 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;
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

57. CA Anirudh Sonpal
Place of supply of goods other than supply of Goods imported into, or exported from India – Section 10 [IGST]
(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

58. CA Anirudh Sonpal
Place of supply of goods other than supply of Goods imported into, or exported from India – Section 10 [IGST]
(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.

59. Place of supply of goods
CA Anirudh Sonpal
Place of supply of goods
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;
Section 2 (89):
“principal place of business” means the place of business specified as the principal place of business in the certificate of registration;

60. CA Anirudh Sonpal
Place of supply of goods imported into, or exported from India – Section 11 [IGST]
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.

61. Place of supply of services where location of supplier and
CA Anirudh Sonpal
Place of supply of services where location of supplier and
recipient is in India.– Section 12 [IGST]
Services
Service made 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
A LTD - GUJARAT
B LTD - MAHARASHTRA
PROVIDING REPAIR SERVICE OF MACHINES
PLACE OF SUPPLY OF SERVICE : LOCATION OF B LTD - IGST

62. Place of supply of services where location of supplier and
CA Anirudh Sonpal
Place of supply of services where location of supplier and
recipient is in India.– Section 12 [IGST]
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;

63. Place of supply of services where location of supplier and
CA Anirudh Sonpal
Place of supply of services where location of supplier and
recipient is in India.– Section 12 [IGST]
Services
Service made to
Place of supply
General – Section 12(2)(b)
[except the services specified in sub-sections (3)
to (14)]
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.
Registered Person
Consumers
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

64. Place of supply of services where location of supplier and
CA Anirudh Sonpal
Place of supply of services where location of supplier and
recipient is in India.– Section 12 [IGST]
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;

65. Place of supply of services where location of supplier and
CA Anirudh Sonpal
Place of supply of services where location of supplier and
recipient is in India.– Section 12 [IGST]
Services
Service made 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

66. Place of supply of services where location of supplier and
CA Anirudh Sonpal
Place of supply of services where location of supplier and
recipient is in India.– Section 12 [IGST]
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
Suppose a road is constructed from Delhi to Mumbai covering multiple states. What will be the place of supply?

67. Place of supply of services where location of supplier and
CA Anirudh Sonpal
Place of supply of services where location of supplier and
recipient is in India.– Section 12 [IGST]
Services
Service made 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

68. Place of supply of services where location of supplier and
CA Anirudh Sonpal
Place of supply of services where location of supplier and
recipient is in India.– Section 12 [IGST]
Services
Service made 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

69. Place of supply of services where location of supplier and
CA Anirudh Sonpal
Place of supply of services where location of supplier and
recipient is in India.– Section 12 [IGST]
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.

70. Place of supply of services where location of supplier and
CA Anirudh Sonpal
Place of supply of services where location of supplier and
recipient is in India.– Section 12 [IGST]
Services
Service made 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

71. Place of supply of services where location of supplier and
CA Anirudh Sonpal
Place of supply of services where location of supplier and
recipient is in India.– Section 12 [IGST]
Services
Service made 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

72. Place of supply of services where location of supplier and
CA Anirudh Sonpal
Place of supply of services where location of supplier and
recipient is in India.– Section 12 [IGST]
Services
Service made 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

73. Place of supply of services where location of supplier and
CA Anirudh Sonpal
Place of supply of services where location of supplier and
recipient is in India.– Section 12 [IGST]
Services
Service made 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?

74. Place of supply of services where location of supplier and
CA Anirudh Sonpal
Place of supply of services where location of supplier and
recipient is in India.– Section 12 [IGST]
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.

75. Place of supply of services where location of supplier and
CA Anirudh Sonpal
Place of supply of services where location of supplier and
recipient is in India.– Section 12 [IGST]
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
Event outside India
Event in multiple State

76. Place of supply of services where location of supplier and
CA Anirudh Sonpal
Place of supply of services where location of supplier and
recipient is in India.– Section 12 [IGST]
Services
Service made 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

77. Place of supply of services where location of supplier and
CA Anirudh Sonpal
Place of supply of services where location of supplier and
recipient is in India.– Section 12 [IGST]
Services
Service made 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.

78. Place of supply of services where location of supplier and
CA Anirudh Sonpal
Place of supply of services where location of supplier and
recipient is in India.– Section 12 [IGST]
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?

79. Place of supply of services where location of supplier and
CA Anirudh Sonpal
Place of supply of services where location of supplier and
recipient is in India.– Section 12 [IGST]
Services
Service made 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

80. Place of supply of services where location of supplier and
CA Anirudh Sonpal
Place of supply of services where location of supplier and
recipient is in India.– Section 12 [IGST]
Services
Service made 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

81. Place of supply of services where location of supplier and
CA Anirudh Sonpal
Place of supply of services where location of supplier and
recipient is in India.– Section 12 [IGST]
Services
Service made 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
What will be the place of supply for mobile connection? Can it be the location of supplier?

82. Place of supply of services where location of supplier and
CA Anirudh Sonpal
Place of supply of services where location of supplier and
recipient is in India.– Section 12 [IGST]
Services
Service made 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

83. Place of supply of services where location of supplier and
CA Anirudh Sonpal
Place of supply of services where location of supplier and
recipient is in India.– Section 12 [IGST]
Services
Service made 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.

84. Place of supply of services where location of supplier and
CA Anirudh Sonpal
Place of supply of services where location of supplier and
recipient is in India.– Section 12 [IGST]
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.

85. Place of supply of services where location of supplier and
CA Anirudh Sonpal
Place of supply of services where location of supplier and
recipient is in India.– Section 12 [IGST]
Services
Service made 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?

86. Place of supply of services where location of supplier and
CA Anirudh Sonpal
Place of supply of services where location of supplier and
recipient is in India.– Section 12 [IGST]
Services
Service made 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?

87. Place of supply of services where location of supplier and
CA Anirudh Sonpal
Place of supply of services where location of supplier and
recipient is in India.– Section 12 [IGST]
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.

88. CA Anirudh Sonpal
Place of supply of services where location of supplier or location of recipient is outside India.– Section 13 [IGST]
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.

89. CA Anirudh Sonpal
Place of supply of services where location of supplier or location of recipient is outside India.– Section 13 [IGST]
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
Provided that when such 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:
Provided further that nothing contained in this clause shall 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;

90. CA Anirudh Sonpal
Place of supply of services where location of supplier or location of recipient is outside India.– Section 13 [IGST]
Services
Place of supply
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)
Location where the services are actually performed
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

91. CA Anirudh Sonpal
Place of supply of services where location of supplier or location of recipient is outside India.– Section 13 [IGST]
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

92. CA Anirudh Sonpal
Place of supply of services where location of supplier or location of recipient is outside India.– Section 13 [IGST]
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

93. Location of the supplier of services
CA Anirudh Sonpal
Place of supply of services where location of supplier or location of recipient is outside India.– Section 13 [IGST]
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)
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)
Explanation.––For the purposes of this sub-section, the expression,––
“account” means an account bearing interest to the depositor, and includes a non-resident external account and a non-resident ordinary account;
“banking company” shall have the same meaning as assigned to it under clause (a) of section 45A of the Reserve Bank of India Act, 1934;

94. CA Anirudh Sonpal
Place of supply of services where location of supplier or location of recipient is outside India.– Section 13 [IGST]
(c) ‘‘financial institution” shall have the same meaning as assigned to it in clause (c) of section 45-I of the Reserve Bank of India Act, 1934;
(d) “non-banking financial company” means,––
(i) a financial institution which is a company;
(ii) a non-banking institution which is a company and which has as its principal business the receiving of deposits, under any scheme or arrangement or in any other manner, or lending in any manner; or
(iii) such other non-banking institution or class of such institutions, as the Reserve Bank of India may, with the previous approval of the Central Government and by notification in the Official Gazette, specify.

95. CA Anirudh Sonpal
Place of supply of services where location of supplier or location of recipient is outside India.– Section 13 [IGST]
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

96. CA Anirudh Sonpal
Place of supply of services where location of supplier or location of recipient is outside India.– Section 13 [IGST]
Services
Place of supply
Online information and database access or retrieval 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.

97. CA Anirudh Sonpal
Place of supply of services where location of supplier or location of recipient is outside India.– Section 13 [IGST]
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.

98. Presented By: CA Anirudh Sonpal
THANK YOU
Presented By: CA Anirudh Sonpal