BARODA BRANCH OF WIRC OF ICAI WORKSHOP ON GST

BARODA BRANCH OF WIRC OF ICAI WORKSHOP ON GST
SUPPLY: CONCEPT, TIME & PLACE SUPPLY SERVICES GOODS Presented By: CA Anirudh Sonpal

Definition – Goods [Section – 2(49)]
“Goods’’ means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply; CA Anirudh Sonpal

Definition – Services [Section – 2(92)]
“Services’’ means anything other than goods; Explanation 1.- Services include transactions in money but does not include money and securities; Explanation 2.- Services does not include transaction in money other than an activity relating to the use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged. CA Anirudh Sonpal

Charging Section – SGST/CGST – Section 8
There shall be levied a tax called the Central/State Goods and Services Tax (CGST/SGST) on all Intra-State supplies of goods and/or services on the value determined under section 15 and at such rates as may be notified by the Central/State Government in this behalf, but not exceeding fourteen percent, on the recommendation of the Council and collected in such manner as may be prescribed. CA Anirudh Sonpal

Charging Section – IGST – Section 5
There shall be levied a tax called the Integrated Goods and Services Taxon all supplies of goods and/or services made in the course of Inter-State trade or commerce on the value determined under section 15 of CGST Act, 2016 and at such rates as may be notified by the Central Government in this behalf, but not exceeding twenty eight percent, on the recommendation of Council and collected in such manner as may be prescribed and shall be paid by every taxable person in accordance with the provisions of this Act. PROVIDED that the Integrated Goods and Services Tax on goods imported into India shall be levied and collected in accordance with the provisions of section 3 of the Customs Tariff Act, 1975 (51 of 1975) at the point when duties of customs are levied on the said goods under section 12 of the Customs Act, 1962 (52 of 1962), on a value as determined under the first mentioned Act. CA Anirudh Sonpal

CONCEPT OF SUPPLY CA Anirudh Sonpal

Meaning and Scope of Supply – Section 3
Supply includes: all forms of supply of goods and/or services such as sale, transfer, barter, exchange, license, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business, (b) Importation of services, for a consideration whether or not in the course or furtherance of business, and CA Anirudh Sonpal

Supply includes: a supply specified in Schedule I, made or agreed to be made without a consideration. Schedule I Permanent transfer/disposal of business assets where input tax credit has been availed on such assets. Supply of goods or services between related persons, or between distinct persons as specified in section 10, when made in the course or furtherance of business. CA Anirudh Sonpal

(a) they are officers or directors of one another's businesses;
Section 2 (84) : persons shall be deemed to be “related persons’’ if only - (a) they are officers or directors of one another's businesses; (b) they are legally recognized partners in business; (c) they are employer and employee; (d) any person directly or indirectly owns, controls or holds twenty five per cent or more of the outstanding voting stock or shares of both of them; (e) one of them directly or indirectly controls the other; (f) both of them are directly or indirectly controlled by a third person; (g) together they directly or indirectly control a third person; or (h) they are members of the same family; Explanation I. - The term "person" also includes legal persons. Explanation II. - Persons who are associated in the business of one another in that one is the sole agent or sole distributor or sole concessionaire, howsoever described, of the other, shall be deemed to be related. CA Anirudh Sonpal

Distinct Persons Section 10 (2): A person who has obtained or is required to obtain more than one registration, whether in one State or more than one State, shall, in respect of each such registration, be treated as distinct persons for the purposes of this Act. Section 10 (3): An establishment of a person who has obtained or is required to obtain registration in a State, and any of his other establishments in another State shall be treated as establishments of distinct persons for the purposes of this Act. Section 5 Explanation1: For the purposes of this Act,- (i) an establishment of a person in India and any of his other establishments outside India, or (ii) an establishment of a person in a State and any of his other establishments outside that State, shall be treated as establishments of distinct persons CA Anirudh Sonpal

Schedule I Supply of goods— by a principal to his agent where the agent undertakes to supply such goods on behalf of the principal, or by an agent to his principal where the agent undertakes to receive such goods on behalf of the principal. Importation of services by a taxable person from a related person or from any of his other establishments outside India, in the course or furtherance of business. CA Anirudh Sonpal

Schedule II, in respect of matters mentioned therein, shall apply for determining what is, or is to be treated as a supply of goods or a supply of services. Schedule II Matters to be treated as Supply of Goods: Any transfer of the title in goods Supply of Goods at future date: Hire Purchase Transaction Transfer / Disposal of Business assets with or without consideration Goods forming part of Business assets on ceasing to be a taxable person Supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration CA Anirudh Sonpal

Schedule II Matters to be treated as Supply of Services: Any transfer of goods or of right in goods or of undivided share in goods without the transfer of title thereof Any lease, tenancy, easement, licence to occupy land Any lease or letting out of the building including a commercial, industrial or residential complex for business or commerce, either wholly or partly Any treatment or process which is being applied to another person’s goods Personal use / making available for non-commercial use of Business assets with or without consideration Renting of immovable property Supply of Food or Drink CA Anirudh Sonpal

Schedule II Matters to be treated as Supply of Services: Construction Service where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or before its first occupation, whichever is earlier Temporary transfer or permitting the use or enjoyment of any intellectual property right Development, design, programming, customisation, adaptation, upgradation, enhancement, implementation of information technology software; Agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act Works Contract Transfer of right to use any goods for any purpose CA Anirudh Sonpal

Notwithstanding anything contained in sub-section (1), activities or transactions specified in schedule III; or activities or transactions undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities as specified in Schedule IV, shall be treated neither as a supply of goods nor a supply of services. CA Anirudh Sonpal

Schedule III Services by an employee to the employer in the course of or in relation to his employment. Services by any Court or Tribunal established under any law for the time being in force. The functions performed by the Members of Parliament, Members of State Legislature, Members of Panchayats, Members of Municipalities and Members of other local authorities; The duties performed by any person who holds any post in pursuance of the provisions of the Constitution in that capacity; or CA Anirudh Sonpal

Schedule III The duties performed by any person as a Chairperson or a Member or a Director in a body established by the Central Government or a State Government or local authority and who is not deemed as an employee before the commencement of this clause. Services by a foreign diplomatic mission located in India. Services of funeral, burial, crematorium or mortuary including transportation of the deceased. CA Anirudh Sonpal

Meaning and Scope of Supply – Section 3 Schedule IV – Definitions
Section 2(50): “Government” means Central Government and its departments, a State Government and its departments and a Union territory and its departments, but shall not include any entity, whether created by a statute or otherwise, the accounts of which are not required to be kept in accordance with Article 150 of the Constitution or the rules made thereunder; CA Anirudh Sonpal

Section 2(62) “Local Authority” means (a) a “Panchayat” as defined in clause (d) of Article 243 of the Constitution; (b) a “Municipality” as defined in clause (e) of Article 243P of the Constitution; (c) a Municipal Committee, a Zilla Parishad, a District Board, and any other authority legally entitled to, or entrusted by the Central or any State Government with the control or management of a municipal or local fund; (d) a Cantonment Board as defined in section 3 of the Cantonments Act, 2006 (41 of 2006); (e) a Regional Council or a District Council constituted under the Sixth Schedule to the Constitution; (f) a Development Board constituted under Article 371 of the Constitution; or (g) a Regional Council constituted under Article 371A of the Constitution; CA Anirudh Sonpal

“Governmental Authority” means a board, or an authority or any other body established with 90% or more participation by way of equity or control by Government and set up by an Act of the Parliament or a State Legislature to carry out any function entrusted to a municipality under article 243W or a Panchayat under article 243G of the Constitution. CA Anirudh Sonpal

“Health care services” means any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma. “Education services” means services by way of— pre-school education and education up to higher secondary school or equivalent; education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force; or education as a part of an approved vocational education course. CA Anirudh Sonpal

Schedule IV Services provided by a Government or local authority to another Government or local authority excluding the following services: services by the Department of Posts by way of speed post, express parcel post, life insurance and agency services; services in relation to an aircraft or a vessel , inside or outside the precincts of a port or an aircraft; or transport of goods or passengers. Services provided by a Government or local authority to individuals in discharge of its statutory powers or functions such as- issuance of passport, visa, driving licence, birth certificate or death certificate; and assignment of right to use natural resources to an individual farmer for the purpose of agriculture. CA Anirudh Sonpal

Schedule IV Services provided by a Government or local authority or a governmental authority by way of: any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution; any activity in relation to any function entrusted to a Panchayat under article 243 G of the Constitution; health care; and Education Services provided by Government towards- diplomatic or consular activities; citizenship, naturalization and aliens; admission into , and emigration and expulsion from India; currency , coinage and legal tender , foreign exchange; trade and commerce with foreign countries , import and export across customs frontiers , interstate trade and commerce; or maintenance of public order. CA Anirudh Sonpal

Schedule IV Any services provided by a Government or a local authority in the course of discharging any liability on account of any tax levied by such Government or authority. Services provided by a Government or a local authority by way of - (i) tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Government or the local authority under such contract; or assignment of right to use any natural resource where such right to use was assigned by the Government or the local authority before the 1st April, 2016: PROVIDED that the exemption shall apply only to service tax payable on one time charge payable, in full upfront or in installments, for assignment of right to use such natural resource CA Anirudh Sonpal

Schedule IV Services provided by Government by way of deputing officers after office hours or on holidays for inspection or container stuffing or such other duties in relation to import or export of cargo on payment of Merchant Overtime Charges (MOT). Services provided by Government or a local authority by way of- registration required under any law for the time being in force; or testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, required under any law for the time being in force. CA Anirudh Sonpal

Subject to sub-section (2) and sub-section (3), the Central or a State Government may, upon recommendation of the Council, specify, by notification, the transactions that are to be treated as— a supply of goods and not as a supply of services; or a supply of services and not as a supply of goods; or neither a supply of goods nor a supply of services. CA Anirudh Sonpal

5. The tax liability on a composite or a mixed supply shall be determined in the following manner — a composite supply comprising two or more supplies, one of which is a principal supply, shall be treated as a supply of such principal supply; Section 2(27) “composite supply” means a supply made by a taxable person to a recipient comprising two or more supplies of goods or services, 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 the principal supply. CA Anirudh Sonpal

5. The tax liability on a composite or a mixed supply shall be determined in the following manner — a mixed supply comprising two or more supplies shall be treated as supply of that particular supply which attracts the highest rate of tax. Section 2(66) “mixed supply” means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply; Illustration: A supply of a package consisting of canned foods, sweets, chocolates, cakes, dry fruits, aerated drink and fruit juices when supplied for a single price is a mixed supply. Each of these items can be supplied separately and is not dependent on any other. It shall not be a mixed supply if these items are supplied separately. CA Anirudh Sonpal

TIME OF SUPPLY CA Anirudh Sonpal

Normal Supply - Section 12(2):
Time of Supply of Goods Normal Supply - Section 12(2): CGST/SGST on the goods shall be payable at 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 section 28, 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: CA Anirudh Sonpal

Entry Recorded in Books
Time of Supply of Goods Date of Supply Issue of invoice Receipt of Payment Entry Recorded in Books Time of Supply Na CA Anirudh Sonpal

2. Supply of goods under Reverse Charge – Section 12(3):
Time of Supply of Goods 2. Supply of goods under Reverse Charge – Section 12(3): CGST/SGST on the goods shall be payable at the earliest of the following dates on which: (a) the date of the receipt of goods, or (b) the date on which the payment is made, or (c) the date immediately following 30 days from the date of issue of invoice 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. CA Anirudh Sonpal

Time of Supply of Goods – Reverse Charge
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 CA Anirudh Sonpal

Time of Supply of Goods 3. Supply of Goods by supply of vouchers, by whatever name called, by a supplier - 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 CGST/SGST is paid CA Anirudh Sonpal

Time of Supply of Services
Normal Supply – Section 13(2): CGST/SGST on the services shall be payable at the earlier of the following: the date of issue of invoice by the supplier or the last date on which he is required, under section 28, 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 CA Anirudh Sonpal

Date of completion of service Date of Invoice Date of receipt of payment Time of supply CA Anirudh Sonpal

2. Supply of Services under Reverse Charge – Section 13(3): Time of supply shall be the earlier of the following dates of: the date on which the payment is made, or (b) the date immediately following sixty days from the date of issue of invoice 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. CA Anirudh Sonpal

Time of Supply of Services – Reverse Charge
Date of issue of Invoice Date of Payment Date on which Receipt shows Receipt of Services Time of Supply of Service Na CA Anirudh Sonpal

3. Supply of Services by supply of vouchers, by whatever name called, by a supplier - 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; CA Anirudh Sonpal

4. In cases other than above – Section 13(5): The time of supply shall be: Where periodical return has to be filed, the date on which such return is to be filed, or In any other case, date on which CGST/SGST is paid CA Anirudh Sonpal

Time of Supply – Special Cases
Continuous Supply of Goods Continuous Supply of Services Supply of Services ceases under a contract before a completion of Supply Goods Sent on Approval or Sale or Return basis CA Anirudh Sonpal

Time of Supply – Case Study
X Ltd engages an advocate in the FY for certain services on which, assuming, GST is payable on reverse charge. Will X Ltd be liable to pay GST upon providing for the expenses on though the bill of the advocate is received on and payment is made on ? S Hotels Ltd is in the business of banqueting services and as a policy, booking is confirmed only after receiving advance of 25%. On , the company finds credit in its bank statement of Rs.20,000 through NEFT/Cash but the source/purpose is not identifiable. Will PoT be triggered? CA Anirudh Sonpal

Change in Rate of Tax in respect of Supply of Goods or Services
Where taxable goods or services has been supplied before the change in effective 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 CA Anirudh Sonpal

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 CA Anirudh Sonpal

Where taxable goods or services has been provided after the change in effective 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 CA Anirudh Sonpal

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 CA Anirudh Sonpal

PLACE OF SUPPLY CA Anirudh Sonpal

Section 3 IGST: Principles for determining Supplies of goods and/or services in the course of Inter-State trade or commerce Subject to the provisions of section 7, supply of goods in the course of inter-State trade or commerce means any supply where the location of the supplier and the place of supply are in different States. Subject to the provisions of section 9, supply of services in the course of inter-State trade or commerce means any supply where the location of the supplier and the place of supply are in different States. Supply of goods in the course of import into the territory of India till they cross the customs frontiers of India shall be deemed to be a supply of goods in the course of inter-State trade or commerce. Supply of services in the course of import into the territory of India shall be deemed to be a supply of services in the course of inter-State trade or commerce. CA Anirudh Sonpal

Section 3 IGST: Principles for determining Supplies of goods and/or services in the course of Inter-State trade or commerce Supply of goods and/or services, when the supplier is located in India and the place of supply is outside India, shall be deemed to be a supply of goods and/or services in the course of inter-State trade or commerce. Supply of goods and/ or services to or by a SEZ developer or an SEZ unit, shall be deemed to be a supply of goods and/or services in the course of inter-State trade or commerce. Any supply of goods and/or services in the taxable territory, not being an intra-State supply and not covered elsewhere in this section, shall be deemed to be a supply of goods and/or services in the course of inter-State trade or commerce. CA Anirudh Sonpal

Location of Supplier & Place of Supply are in the same State.
Section 4 IGST: Supplies of goods and/or services in the course of Intra-State trade or commerce Location of Supplier & Place of Supply are in the same State. Intra-State supply of goods/Services shall not include: Supply of goods/Services to or by a SEZ developer or to or by an SEZ unit; Supply of goods brought into India in the course of import till they cross the customs frontiers of India. CA Anirudh Sonpal

Location of the Supplier & Place of Supply In Different States
Section 3 – Inter State Location of the Supplier & Place of Supply In Different States Section 4 – Intra State Location of the Supplier & Place of Supply In Same State CA Anirudh Sonpal

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

Section 7 - IGST: Place of supply of goods other than supply of goods imported into, or exported from India The provisions of this Section shall apply to determine the place of supply of goods other than Imports and Exports (2) Where the supply involves movement of goods, whether by the supplier or the recipient or by any other person, the place of supply of 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 CA Anirudh Sonpal

party (buyer) Billed to
Section 7 - IGST: Place of supply of goods other than supply of goods imported into, or exported from India (3) 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 CA Anirudh Sonpal

Section 7 - IGST: Place of supply of goods other than supply of goods imported into, or exported from India (4) 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. (5) 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 ? Maharashtra Rajasthan Bihar Delhi CA Anirudh Sonpal

Section 7 - IGST: Place of supply of goods other than supply of goods imported into, or exported from India Where the goods are supplied on board a conveyance, such as 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. (7) Where the place of supply of goods cannot be determined in terms of sub-Section (2), (3), (4) and (5), the same shall be determined by law made by the Parliament in accordance with the recommendation of the Council. CA Anirudh Sonpal

Place of supply of goods
Section 2(2): “address of delivery” means the address of the recipient of goods and/or services indicated on the tax invoice issued by a taxable person for delivery of such goods and/or services; Section 2 (77): “principal place of business” means the place of business specified as the principal place of business in the certificate of registration where the taxable person keeps and maintains the accounts and records as specified under section 42 ; . CA Anirudh Sonpal

Place of Supply of Goods Imported in to India – Location of Importer
Section 8 – IGST: Place of supply of goods imported into, or exported from India Place of Supply of Goods Imported in to India – Location of Importer Place of Supply of Goods Exported from India – Location outside India CA Anirudh Sonpal

Section 9 – IGST: Place of supply of services where the location of supplier of service and the location of the recipient of service is in India Section 9(2): General - Except services specified in sub-sections (4), (5), (6),(7), (8), (9), (10), (11), (12), (13), (14) and (15) Service made to: Registered Person – B2B Place of supply : Location of Recipient A LTD - GUJARAT B LTD - MAHARASHTRA PROVIDING REPAIR SERVICE OF MACHINES PLACE OF SUPPLY OF SERVICE : ? CA Anirudh Sonpal

Section 9 – IGST: Place of supply of services where the location of supplier of service and the location of the recipient of service is in India Section 2 (17) “location of the recipient of services” 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 receipt of the supply; and in absence of such places, the location of the usual place of residence of the recipient; CA Anirudh Sonpal

Address on Record exists Place of Supply of Service
Section 9 – IGST: Place of supply of services where the location of supplier of service and the location of the recipient of service is in India Section 9(3): General - Except services specified in sub-sections (4), (5), (6),(7), (8), (9), (10), (11), (12), (13), (14) and (15) Service made to: Person other than a Registered Person – B2C Place of supply : Location of the recipient where the address on record exists; and (Address on record means address of the recipient as available in the records of the supplier) 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 ? Ms. Mohini No CA Anirudh Sonpal

Section 9 – IGST: Place of supply of services where the location of supplier of service and the location of the recipient of service is in India Section 2(18): “location of the supplier of services” 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; CA Anirudh Sonpal

Location of immovable Property Place of Supply of Service
Section 9 – IGST: Place of supply of services where the location of supplier of service and the location of the recipient of service is in India Section 9(4)(a): Supply of services 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 Service made to: Recipient of services (Registered Person or Person other than Registered Person) B2B or B2C Place of supply: Location of Immovable Property 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 ? Mr. Ramesh SURAT Rajkot Mr. Kedar Surat CA Anirudh Sonpal

Section 9(4)(b): Supply of Services by way of lodging
Section 9 – IGST: Place of supply of services where the location of supplier of service and the location of the recipient of service is in India Section 9(4)(b): Supply of Services by way of lodging accommodation by a hotel, inn, guest house, homestay, club or campsite, by whatever name called and including a house boat or any other Vessel Service made to: Recipient of services (Registered Person or Person other than Registered Person) B2B or B2C Place of supply: Location of Immovable Property or boat or vessel CA Anirudh Sonpal

Location of Immovable Property outside India
Section 9 – IGST: Place of supply of services where the location of supplier of service and the location of the recipient of service is in India Section 9(4)(c): Supply of Services by way of accommodation in any immovable property for organizing any marriage or reception or matters related herewith, official, social, cultural, religious or business function including services provided in relation to such function at such property Service made to: Recipient of services (Registered Person or Person other than Registered Person) B2B or B2C Place of supply: - Location of Immovable Property Ancillary Services Location of Immovable Property outside India Immovable Property/Boats/ Vessels located in multiple States CA Anirudh Sonpal

Section 9(5): Restaurant and catering services, Personal
Section 9 – IGST: Place of supply of services where the location of supplier of service and the location of the recipient of service is in India Section 9(5): Restaurant and catering services, Personal grooming, fitness, beauty treatment, health service including cosmetic and plastic surgery Service made to: Registered Person or Person other than Registered Person) B2B or B2C Place of supply: Where the services are actually performed CA Anirudh Sonpal

Place of Supply of Service
Section 9 – IGST: Place of supply of services where the location of supplier of service and the location of the recipient of service is in India Section 9(6): Training and Performance Appraisal Service made to: Registered Person - B2B Place of supply: Location of Recipient Service made to: Person other than Registered Person – B2C Place of supply: 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 ? Bangalore SAP India – Bangalore - conduct training programme in Bangalore XYZ Enterprise- Goa (not Registered) CA Anirudh Sonpal

Section 9 – IGST: Place of supply of services where the location of supplier of service and the location of the recipient of service is in India Section 9(7): Admission to a cultural, artistic, sporting, scientific, educational, or entertainment event or amusement park or any other place and services ancillary thereto Service made to: Registered Person or Person other than Registered Person) B2B or B2C Place of supply: Place where the event is actually held or where the park or such other place is located. CA Anirudh Sonpal

Service made to: Registered Person - B2B
Section 9 – IGST: Place of supply of services where the location of supplier of service and the location of the recipient of service is in India Section 9(8): Organization of a cultural, artistic, sporting, scientific, educational or entertainment event including supply of service in relation to a conference, fair, exhibition, celebration or similar events, or services ancillary to organization of any of the above events or services, or assigning of sponsorship of any of the above events Service made to: Registered Person - B2B Place of supply: Location of Recipient Service made to: Person other than Registered Person - B2C Place of supply: Place where the event is actually held CA Anirudh Sonpal

Section 9 – IGST: Place of supply of services where the location of supplier of service and the location of the recipient of service is in India Registered Person Consumers If Place of Supply of Service Mahatma Mandir - Gandhinagar – Organizing Event Rajasthan Art and Culture Association (RACA) – Rajasthan RACA- Registered ? RACA – unregistered Event outside India Event in multiple State CA Anirudh Sonpal

Section 9 – IGST: Place of supply of services where the location of supplier of service and the location of the recipient of service is in India Section 9(9): Transportation of goods, including by mail or courier Service made to: Registered Person - B2B Place of supply: Location of Recipient Service made to: Person other than Registered Person – B2C Place of supply: 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 ? Agarawal Packers and Movers – Gujarat Mr. Rajeev in Gujarat (unregister) Maharashtra (goods are handed over) CA Anirudh Sonpal

Travel Servicer Provider Place of Supply of Service
Section 9 – IGST: Place of supply of services where the location of supplier of service and the location of the recipient of service is in India Section 9(10): Passenger transportation Service Service made to: Registered Person - B2B Place of supply: Location of Recipient Service made to: Person other than Registered Person – B2C Place of supply: Place where the passenger embarks on the conveyance for a continuous journey Travel Servicer Provider Consumers Location Place of Supply of Service Neeta Travels Registered at Maharashtra Shree Enterprises – Registered at Goa Goa ? Parul Institute - Maharashtra- unregistered person - for all India Tour Tour Schedule start from Gujarat CA Anirudh Sonpal

Section 9(11): On board a conveyance such as vessel,
Section 9 – IGST: Place of supply of services where the location of supplier of service and the location of the recipient of service is in India Section 9(11): On board a conveyance such as vessel, aircraft, train or motor vehicle Service made to: Registered or Unregistered Person – B2B or B2C Place of supply: First scheduled point of departure of that conveyance for the journey CA Anirudh Sonpal

Section 9(12): Telecommunication services including
Section 9 – IGST: Place of supply of services where the location of supplier of service and the location of the recipient of service is in India Section 9(12): Telecommunication services including data transfer, broadcasting, cable and direct to home television services Fixed telecommunication line, leased circuits, internet leased circuit, cable or dish antenna Place of supply: Where the telecommunication line, leased circuit or cable connection or dish antenna is installed for receipt of Services CA Anirudh Sonpal

Section 9(12): Telecommunication services including
Section 9 – IGST: Place of supply of services where the location of supplier of service and the location of the recipient of service is in India Section 9(12): Telecommunication services including data transfer, broadcasting, cable and direct to home television services 2. Mobile connection for telecommunication and internet services provided on post-paid basis Place of supply: Billing address of the recipient of services on record of the Supplier of Services 3. Mobile connection for telecommunication and internet service are provided on pre-payment through a voucher or any other means Place of Supply: Address of selling agent as per the record of supplier Place of Supply: Location where payment received from final subscriber 4. In other cases : Address of recipient or if not determinable, Location of Supplier CA Anirudh Sonpal

Section 9 – IGST: Place of supply of services where the location of supplier of service and the location of the recipient of service is in India Section 9(13): Banking and other Financial Services including stock broking services Place of supply: Location of the recipient of services on the records of the Supplier of services: PROVIDED that if the location of the recipient of services is not on the records of the supplier, the place of supply shall be location of the supplier of services. CA Anirudh Sonpal

Section 9(14): Insurance services
Section 9 – IGST: Place of supply of services where the location of supplier of service and the location of the recipient of service is in India Section 9(14): Insurance services Service made to: Registered Person - B2B Place of supply: Location of Recipient Service made to: Person other than Registered Person – B2C Place of supply: Location of the recipient of services on the records of the Supplier of services CA Anirudh Sonpal

Section 9(15): Supply of advertisement services to the Central
Section 9 – IGST: Place of supply of services where the location of supplier of service and the location of the recipient of service is in India Section 9(15): Supply of advertisement services to the Central Government, a State Government, a statutory body or a local authority meant for identifiable States, shall be taken as located in each of such States and the value of such supplies specific to each State shall be in proportion to amount attributable to service provided by way of dissemination in the respective States 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 reasonable basis as may be prescribed in this behalf CA Anirudh Sonpal

Section 10 (2): General - Except services specified in
Section 10 – IGST: Place of supply of services where the location of the supplier or the location of the recipient is outside India Section 10 (2): General - Except services specified in sub-sections (3), (4), (5), (6), (7), (8), (9), (10), (11), (12) and (13) Place of supply : Location of Recipient CA Anirudh Sonpal

Section 10 (3)(a): services supplied in respect of goods
Section 10 – IGST: Place of supply of services where the location of the supplier or the location of the recipient is outside India Section 10 (3)(a): services supplied in respect of goods that are required to be made physically available by the recipient of service to the supplier of service, or to a person acting on behalf of the supplier of service in order to provide the service Place of supply : location where the services are actually Performed Remote location Temporary imports CA Anirudh Sonpal

Section 10 (3)(b): services supplied to an individual,
Section 10 – IGST: Place of supply of services where the location of the supplier or the location of the recipient is outside India Section 10 (3)(b): services supplied to an individual, represented either as the recipient of service or a person acting on behalf of the recipient, which require the physical presence of the receiver or the person acting on behalf of the recipient, with the supplier for the supply of the service. Place of supply : location where the services are actually performed CA Anirudh Sonpal

Section 10 (4): Supply of services supplied directly in relation
Section 10 – IGST: Place of supply of services where the location of the supplier or the location of the recipient is outside India Section 10 (4): Supply of services supplied directly in relation to an immovable property, including services supplied in this regard by experts and estate agents, supply of hotel 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 architects or interior decorators Place of supply : the place where the immovable property is located or intended to be located. CA Anirudh Sonpal

Section 10 (5): Supply of services supplied by way of
Section 10 – IGST: Place of supply of services where the location of the supplier or the location of the recipient is outside India Section 10 (5): Supply of services supplied by way of admission to, or organization 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 Place of supply : place where the event is actually held CA Anirudh Sonpal

Section 10 (6): Where any service referred to in sub-
Section 10 – IGST: Place of supply of services where the location of the supplier or the location of the recipient is outside India Section 10 (6): Where any service referred to in sub- sections (3), (4), or (5) is supplied at more than one location, including a location in the taxable territory Place of supply: the location in the taxable territory where the greatest proportion of the service is provided CA Anirudh Sonpal

Section 10 (7): Where the services referred to in sub-
Section 10 – IGST: Place of supply of services where the location of the supplier or the location of the recipient is outside India Section 10 (7): Where the services referred to in sub- sections (3), (4), (5) or (6) are supplied in more than one State, Place of supply: in each of the States in proportion to the value of services so provided in each State as ascertained from the terms of the contract or agreement entered into in this regard or, in absence of such contract or agreement, on such other reasonable basis as may be prescribed in this behalf CA Anirudh Sonpal

(b) intermediary services;
Section 10 – IGST: Place of supply of services where the location of the supplier or the location of the recipient is outside India Section 10 (8): (a) services supplied by a banking company, or a financial institution, or a non-banking financial company, to account holders; (b) intermediary services; (c) services consisting of hiring of means of transport other than aircrafts and vessels except yachts, upto a period of one month. Place of supply: location of the supplier of service CA Anirudh Sonpal

Section 10 (9): Supply of services of transportation of
Section 10 – IGST: Place of supply of services where the location of the supplier or the location of the recipient is outside India Section 10 (9): Supply of services of transportation of goods, other than byway of mail or courier, Place of supply: Place of destination of the goods. CA Anirudh Sonpal

Section 10 (10): Supply in respect of a passenger
Section 10 – IGST: Place of supply of services where the location of the supplier or the location of the recipient is outside India Section 10 (10): Supply in respect of a passenger transportation service Place of supply: Place where the passenger embarks on the conveyance for a continuous journey CA Anirudh Sonpal

Section 10 (11): Supply of services provided on board a
Section 10 – IGST: Place of supply of services where the location of the supplier or the location of the recipient is outside India Section 10 (11): Supply of 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 Place of supply: The first scheduled point of departure of that conveyance for the journey. CA Anirudh Sonpal

Section 10 (12)(a) : “online information and database
Section 10 – IGST: Place of supply of services where the location of the supplier or the location of the recipient is outside India Section 10 (12)(a) : “online information and database access or retrieval services” services Place of supply: location of recipient of service CA Anirudh Sonpal

Section 10 – IGST: Place of supply of services where the location of the supplier or the location of the recipient is outside India Section 10 (12)(b) : 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: the location of address presented by the recipient of service via internet is in taxable territory; 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 service settles payment has been issued in the taxable territory; the billing address of recipient of service is in the taxable territory; the internet protocol address of the device used by the recipient of service is in the taxable territory; the bank of recipient of service in which the account used for payment is maintained is in the taxable territory; the country code of the subscriber identity module (SIM) card used by the recipient of service is of taxable territory; the location of the fixed land line through which the service is received by the recipient is in taxable territory. CA Anirudh Sonpal

Section 10 (13): In order to prevent double taxation or
Section 10 – IGST: Place of supply of services where the location of the supplier or the location of the recipient is outside India Section 10 (13): In order to prevent double taxation or non-taxation of the supply of a service, or for the uniform application of rules, the Central Government shall have the power to notify any description of service or circumstances in which the place of supply shall be the place of effective use and enjoyment of a service. CA Anirudh Sonpal

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

BARODA BRANCH OF WIRC OF ICAI WORKSHOP ON GST

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BARODA BRANCH OF WIRC OF ICAI WORKSHOP ON GST

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