1. Issues in place of supply & IGST
Goods & Services Tax
Issues in place of supply & IGST

2. Sale of goods
What is the place of supply under each of the following scenarios:
Facts: ATK Ltd., engaged in manufacture and sale of cookware, is located in Mumbai. Terms of sale by ATK Ltd to its dealers/ distributors located in Tamil Nadu is as below:
a)Rs. 2950/- per set of cookware: The goods would be packed and delivered at the location of dealers. Terms of delivery is that risk passes to the dealer on taking delivery from transporter.
b) Rs /- per set plus additional cost of transportation and insurance for delivery at dealer’s place. The terms of contract are that the risk passes immediately on delivery to the transport.
c) Rs. 2600/- per set where the goods would be handed over to the representative of the dealer of who has to take further steps for transportation to the dealer. The risk passes on to the buyer as soon as the representative takes delivery
d) Rs. 2600/- per chair where the goods would be handed over to the transporter arranged by the dealer, who would transport goods to location of the dealer. The risk passes on to the buyer as soon as the goods are delivered to the transporter

3. Sale of goods Provisions: Section 10(1)(a)
10. Place of supply of goods other than supply of goods imported into, or exported from India. — (1) The place of supply of goods, other than supply of goods imported into, or exported from India, shall be as under, -
(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
Under each of the scenarios the supply involves movement of goods.
Irrespective of the place where the risk gets passes on to the buyer or who arranges for the transport, the supply would be inter state supply as the movement of goods terminates at the dealer’s location? What is delivery to the recipient? What is the effect of Section 10(1)(e)?

4. Bill to ship to Bill to Ship to scenario Facts:
Seller is located in Mumbai and buyer is located in Bangalore and places order for supply of goods and also pays consideration in advance.
Buyer instructs the seller to deliver the goods to Factory A located in Nagpur
Issue
What is the place of supply

5. Bill to Ship to Statutory provisions
10. Place of supply of goods other than supply of goods imported into, or exported from India. — (1) The place of supply of goods, other than supply of goods imported into, or exported from India, shall be as under, -
(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
(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;

6. Bill to Ship to Statutory provisions
2(93) “recipient” of supply of goods or services or both, means —
(a) where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration;
(b) where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available; and
(c) where no consideration is payable for the supply of a service, the person to whom the service is rendered,
and any reference to a person to whom a supply is made shall be construed as a reference to the recipient of the supply and shall include an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied;

7. Bill to Ship to Analysis
In the present case, as the buyer who is located in Bangalore has already paid the consideration, he would be the recipient of supply.
As no third person is involved and hence whether section 10(1)(b) could be applied?
The goods being delivered to a place (other than buyer’s premises) as requested by the buyer.
Delivery taken at Nagpur is on behalf of the buyer and hence the place of supply is Nagpur.

8. Sale by transfer of title to goods
Facts: A Ltd. located in Rajkot places order for import of 10,000 units Hard Disk Drives from Singapore. The goods cleared by the CHA through Kandla Port who also arranges for transport of goods from Kandla port to Rajkot through sea and then road mode of transport.
Before the goods are being loaded on to truck from the port nearest to Rajkot, B Ltd. located in Ahmedabad approaches A Ltd. to purchase the said goods. The sale is completed by endorsing the transport documents.
B Ltd., agrees make arranges for clearance from local port and transport of goods to Ahmedabad. However, before goods being cleared at local port, B Ltd., finds customer and sells the consignment to C Ltd. located in Indore. The transport documents which were originally endorsed by A Ltd. are now endorsed in the name of C Ltd. who makes arrangement for the transport of goods to Indore
Issue : What is the place of supply in each leg of the transaction

9. Sale by transfer of title to goods
Statutory provisions
10. Place of supply of goods other than supply of goods imported into, or exported from India. — (1) The place of supply of goods, other than supply of goods imported into, or exported from India, shall be as under, -
(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
(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;

10. Sale by transfer of title to goods
Analysis:
LEG 1- Import by A Ltd: Import of goods would be inter state supply of goods [ section 11 of IGST Act, 2017
LEG 2- Sale by A Ltd. to B Ltd.: Transfer of title to goods by transfer of document. Goods are destined to Ahmedabad. Hence place of supply is Ahmedabad. Location of supplier as well as place of supply both being in the State of Gujrat, the transaction is intra state supply
LEG 3- Sale by B Ltd. to C Ltd.: Transfer of title to goods by endorsement of transport document. Goods are destined to Indore (State of M.P). Hence place of supply is Indore. Location of supplier being in the State of Gujrat and place of supply being in the State of M.P, the transaction is inter state supply.

11. Goods cleared from factory for installation
Statutory provisions
Facts:
A Ltd., Bangalore engaged in manufacture, supply and installation of solar energy generation equipment.
The goods are manufactured and cleared to the site of customer for installation. The goods are complete in all respects ,except that for the sake of convenience of transportation, the same are moved in knocked down condition and are re-assembled at site
Issue: C Ltd having its office in Bidar, planning to set a solar park at Udgir (located in Maharastra) places order on A Ltd. to supply goods to its office at Bidar. C Ltd. arranges to move these goods to site along with goods. However, in terms of the agreement, it is the obligation of A Ltd. to install its equipment.
What is the place of supply?

12. Goods cleared from factory for installation
Statutory provisions:
10. Place of supply of goods other than supply of goods imported into, or exported from India. — (1) The place of supply of goods, other than supply of goods imported into, or exported from India, shall be as under, -
(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
(d) where the goods are assembled or installed at site, the place of supply shall be the place of such installation or assembly;

13. Goods cleared from factory for installation
Analysis
View : Section 10(1)(a) of IGST Act, 2017 would be applicable as the goods are complete in all respects and only for sake of convenience the goods are being moved in knocked down condition and are assembled. Hence the place of supply is Bidar.
View : Section 10(1) (d) of IGST Act, would be applicable as the goods would come into existence only up on the assembly and installation by the supplier. Therefore, the place of supply is at Udgir (located in Maharastra). What about effect of Section 10(1)(b).

14. Installation / setting up of plant
Facts:
A Ltd., Cuttack engages P Ltd., having its registered office at Bangalore to set up oil extraction plant in the high seas near Puri, on Turnkey basis. The scope of work involves, design, engineering, procurement and setting up of the plant. The plant on completion of the setting up process becomes an immovable property.
P Ltd. engages vendors who are located in Bangalore for design, engineering and also for installation activities. The vendors issue bills on P Ltd addressing to its registered office.
The vendors feel that both P Ltd as well the vendors are located in the State of Karnataka, they need to charge CGST and SGST.

15. Installation / setting up of plant
Statutory provisions
Section 12 (3) The place of supply of services, -
(a) 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; or
(d) any services ancillary to the services referred to in clauses (a), (b) and (c),
shall be the location at which the immovable property or boat or vessel, as the case may be, is located or intended to be located :
Section 9. Supplies in territorial waters. — Notwithstanding anything contained in this Act, -
(a) 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.

16. Installation / setting up of plant
Analysis
In terms of section 12(3)(a) of IGST Act, the place of supply for services that are directly in relation to immovable property is the location of the immovable property. Since in the present case, the plant is located mid seas, the location of such plant is place of supply
In terms of section 9 where the place of supply is in territorial waters, then place of supply is deemed to be in the coastal state where the nearest point of appropriate base line is located. In the present case – Orissa. Hence the supplies are inter state and not intra state
[ Baseline, as defined by the United Nations Convention on the Law of the Sea, is the line along the coast from which the seaward limits of a state's territorial sea and certain other maritime zones of jurisdiction are measured, such as a state's exclusive economic zone. Normally, a sea baseline follows the low-water line of a coastal state. When the coast is deeply indented, has fringing islands or is highly unstable, straight baselines may be used. Source: Wikipedia]

17. Issues under place of supply
Accommodation Services
Accommodation services are covered under Section 12(3)(b)- which provides that the place of supply shall be the location of the hotel.
This would result in levy of CGST+SGST.
a person travelling from one state to other for business reasons and using the accommodation services, cannot avail credit of CGST+SGST charged by the hotel.

18. Product development activity
SWT is engaged in the activity of research and development of new products in the line of cosmetics.
Scope of the activity would be to undertake development based on the existing products. For this they would manufacture sample products and send the same to their customer who is located outside India along with development notes
On the basis of the notes and the sample products, the foreign company would decide as to whether they require further development or the same could be used for commercial manufacturing
Issue- What is the place of supply

19. Product development Statutory provisions- Section 13
(2) The place of supply of services except the services specified in sub-sections (3) to (13) shall be the location of the recipient of services :
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.
(3) The place of supply of the following services shall be the location where the services are actually performed, namely :-
(a) 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 :
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

20. Product development Analysis
Section 13(3) of IGST Act, 2017 would apply only where the goods are supplied by the recipient of goods on which the supplier shall perform the services
However, in the present case, the products (sample) are manufactured by the supplier and analysis of the same is sent along with the sample production for further verification to the recipient
Hence, general rule under section 13(2) i.e. location of the recipient would be the place of supply.

21. Intermediary Services
A&C, Bangalore enters in to agreement with D & E, London to market their products in India.
In terms of the agreement, A&C would get a fixed amount of remuneration from D&E for marketing /sale promotion activity.
The agreement also provides for an additional consideration of 2% of the sale value to the Indian customer, where A&C concludes and obtains confirmed purchase order from customer and helps Indian customer in getting the goods.
Presently, less than 50% of the confirmed sales to India are being through A&C
A & C is classifying the services of marketing under Section 13(2) of IGST and is of the view that the additional 2% consideration should also be classified under 13(2) as said activity is incidental to the main activity of marketing.

22. Intermediary Statutory provisions- Section 13
(2) The place of supply of services except the services specified in sub-sections (3) to (13) shall be the location of the recipient of services :
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.
(8) The place of supply of the following services shall be the location of the supplier of services, namely :-
(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, including yachts but excluding aircrafts and vessels, up to a period of one month.

23. Intermediary Statutory provisions-
Section 2(13) of IGST Act,2017 “intermediary” means a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of goods or services or both, or securities, between two or more persons, but does not include a person who supplies such goods or services or both or securities on his own account;
Section 2((30) “composite supply” means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply;
Illustration. - Where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is a principal supply
8. Tax liability on composite and mixed supplies. — The tax liability on a composite or a mixed supply shall be determined in the following manner, namely :—
(a) 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; and

24. Intermediary Analysis
View 1: Supply of services of obtaining confirmed purchase orders could be termed as ancillary to the main supply of marketing services.
On this basis, the services fall under general rule i.e. the location of the recipient of services as the place of supply.
View 2: Once the supplier facilitates the supply of goods / services belonging principal then entire gamut of activities fall under the heading ‘intermediary services’. Therefore, the provisions of Section 13(8)(b) would apply to entire activity.
View 3: These two are independent activities and taxability of each of the activity has to be ascertained separately as both are principal activities and cannot be ancillary to other service.

25. Air travel
Air travel
CCA Software Pvt. Ltd., Bangalore enters into agreement with BMW, UK to develop and supply software. For the purpose of technical analysis of the software requirement, team of CCA was required to travel to UK for which, the BMW UK booked tickets in British Airways.
The said amount was recovered from the bill payable by CCA.
Accountant of CCA is of the view that CCA is liable to pay GST on reverse charge mechanism on such recovery.
Issue: Whether booking of air tickets by BMW in British Airways is leviable to GST? Whether reimbursement of such cost is liable to GST?

26. Air Travel
Analysis
The service provider (British Airways) as well as the recipient of service (BMW, UK) are located outside India. Merely because the place of supply( place where passenger embarks for journey) is in India, the supply cannot become taxable.
Reimbursements: There is no supply of goods or services by BMW to CCA. Therefore, the same is not liable to tax.

27. Issues under place of supply
Online database
Medical Innovations Online Pvt. Ltd., (MIOPL) publishes various information on the new types of diseases, its symptoms and medicines available for the same.
The information is shared online through its web portal for which a fee is charged
The MIOPL gets subscription from both from the customers located in India as well as outside India.
GST officer is of the view that irrespective of the location of the customer, since the company is located in India, they are liable to GST on the subscription received
Advice…

28. Issues under place of supply
Online database
Online database services falls under Section 13(2) of IGST Act, 2017 which provides that the location of the recipient of service would be the place of supply
The place of supply is not based on the location of the supplier
Section 14 is applicable only for receipt of online database by a non taxable online recipient. Does not apply to supply of such services
Therefore, where the service recipient is located outside India the place of supply is outside India
Where the consideration for supply is received in convertible foreign exchange, the same qualifies to be export of services

29. Event
Event
Sri Ramayana Research Foundation (SRRF), Charitable association (not liable to get registered under GST) engages SFL Events Ltd., to organise an event to present their research on various places referred to in Sri Ramayan from Rameshwaram to Sri Lanka and places in Sri Lanka. The event would be held both in Rameshwaram as well as in some of the places in Sri Lanka.
SFL has agreed to charge SRRF for each of the event based on the cost incurred for such an event.
Whether SFL should charge GST on its bill issued to SRRF?

30. Event Statutory provisions Organising event falls under Section 12(7):
(7) The place of supply of services provided by way of, -
(a) 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
(b) services ancillary to organisation of any of the events or services referred to in clause (a), or assigning of sponsorship to such events,-
(i) to a registered person, shall be the location of such person;
(ii) to a person other than a registered person, shall be the 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.

31. Issues under place of supply
Event
As the event is held outside India, whether the GST is liable to be paid?
Section 7(5) (a) of IGST Act,2017 provides as below:
(5) Supply of goods or services or both, -
(a) when the supplier is located in India and the place of supply is outside India;
… shall be treated to be a supply of goods or services or both in the course of inter-State trade or commerce
However, as section 12(7) proviso is specific, the place of supply becomes the location of recipient and both being in India, GST would become payable.

32. Repair of ship
RLS is engaged in the business of building ships and also undertakes services of repair and maintenance of ship.
RLS gets a order from Singapore ship operating company to undertake repair of their ship which is presently anchored in a Sri Lankan port.
RLS undertakes services and issues a bill in US $
The Singapore ship operating company instructs its office in India to remit the same and the said office remits the amount in equivalent INR.

33. Repair of ship Statutory provisions- Section 13
(3) The place of supply of the following services shall be the location where the services are actually performed, namely :-
(a) 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 :
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
Place of supply is Sri Lankan Port where the services are performed

34. Repair of ship Statutory provisions- Section 2(6)
(6) “export of services” means the supply of any service when, -
(i) the supplier of service is located in India;
(ii) the recipient of service is located outside India;
(iii) the place of supply of service is outside India;
(iv) the payment for such service has been received by the supplier of service in convertible foreign exchange; and
(v) the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in section 8;
Except for (iv) all other conditions are fulfilled
Deemed receipt of foreign exchange possible, as Indian office would be liable to receive the same from Singapore?

35. Repair of ship Statutory provisions- Section 7(5) read with Section 16
7. Inter-State supply.
(5) Supply of goods or services or both, -
(a) when the supplier is located in India and the place of supply is outside India;
shall be treated to be a supply of goods or services or both in the course of inter-State trade or commerce.
16. Zero rated supply. — (1) “zero rated supply” means any of the following supplies of goods or services or both, namely :-
(a) export of goods or services or both; or
If condition of receipt of consideration in foreign exchange fails, whether would be liable to tax in terms of Section 5 read with Section 7(5)?

36. PLACE OF SUPPLY
Provisions

37. Place of business [sec.2(85)]
includes
(a) a place from where the business is ordinarily carried on, and
includes a warehouse, a godown or any other place
where a taxable person stores his goods, provides or receives goods and/or services; or
(b) a place where a taxable person maintains his books of account;
(c) a place where a taxable person is engaged in business through an agent, by whatever name called

38. Recipient (93) recipient” means,—
(a) where a consideration is payable for the supply of goods or services or
both, the person who is liable to pay that consideration;
(b) where no consideration is payable for the supply of goods, the person
to whom the goods are delivered or made available, or to whom possession or
use of the goods is given or made available;
(c) where no consideration is payable for the supply of a service, the
person to whom the service is rendered,
and any reference to a person to whom a supply is made shall be construed as a
reference to the recipient of the supply and shall include an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied;
V.Raghuraman

39. Location of recipient of service 2(70)
(70) “location of the recipient of services” means,—
(a) where a supply is received at a place of business for which the
registration has been obtained, the location of such place of business;
(b) 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
(c) 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
(d) in absence of such places, the location of the usual place of residence
of the recipient;
V.Raghuraman

40. Location of supplier of service 2(71)
(71) “location of the supplier of services” means
(a) where a supply is made from a place of business for which the
registration has been obtained, the location of such place of business;
(b) 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;
c) where a supply is made from more than one establishment, whether the
place of business or fixed establishment, the location of the establishment most
directly concerned with the provisions of the supply; and
(d) in absence of such places, the location of the usual place of residence
of the supplier;
V.Raghuraman

41. INTER – STATE & INTRA - STATE SEC. 7 & 8 OF IGST ACT
Nature of transaction
Nature of supply
Import of goods into India (till the goods cross customs frontiers)
Customs frontiers means area of customs port or airport or land customs station where imported goods are assessed for levy and collection of customs duties
Supply in the course of Interstate trade or commerce
Export of goods outside India
Supply of goods within India
Location of supplier and place of supply are in two different states or different Union Territories or one state and one Union territory
Interstate supply
Location of supplier and place of supply are in same state or same union territory
Intra state supply
Supply to SEZ unit or Developer
Inter state supply
supplier is located in India but place of supply is outside India

42. PLACE OF SUPPLY -GOODS SEC. 10-11 OF IGST Import and Export
Nature of transaction
Place of supply
Import and Export
Importation of goods
location of the importer
Exported goods
Outside India
Supply within India
Where the supply involves movement of goods
Location of the goods at the time at which the movement of goods terminates for delivery to the recipient.
where the supply does not involve movement of goods,
location of such goods at the
time of the delivery to the recipient;
Where goods are delivered by supplier to a recipient or other person on direction of third person before or during movement of goods, either by way of transfer of documents of title to the goods or otherwise.
the place of supply of such goods shall be the principal place of business of such third person and it shall be deemed that such third person has received the goods
V.Raghuraman

43. Delivery as per customer ‘s requirement customer
Location of Supplier
Location of recipient
Goods delivered at
Transport by
Place of supply
Terms of agreement
Bangalore
Cochin
Supplier
Delivery as per customer ‘s requirement customer
Tirpur
Ex-factory. Supplier undertakes to deliver goods
Agent of recipient
Tirpur/ Bangalore ?
Delivery at factory gate. Agreement provides that goods have to be moved by recipient
Delivery by supplier

44. Section 10(1)(a)
Supplier
Buyer
Bangalore
Coimbatore
Bill
Delivery
Bill
Good movement
Trissure
Place of supply Trissure

45. PLACE OF SUPPLY -GOODS SEC. 10-11 OF IGST Nature of transaction
Where the goods are assembled or installed at site
Place of such installation or assembly
Where the goods are supplied on board a conveyance, including a vessel, an aircraft, a train or a motor vehicle
Location at which such goods are taken on board
Where the place of supply of goods cannot be determined in terms of the above principles, the place of supply shall be determined in such manner as may be prescribed.
V.Raghuraman

46. PLACE OF SUPPLY –SERVICES Immovable property related services
SUPPLIER AND RECIPIENT LOCATED WITHIN TAXABLE TERRITORY
SEC. 12- OF IGST
PLACE OF SUPPLY –SERVICES
Immovable property related services
(a)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
location at which the immovable property or boat or vessel, as the case may be, is located or intended to be located or Where the immovable property is located outside India, location of the recipient
Where property is located in more than one state, based on the agreement / Contract
(b) 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; or
(c) by way of accommodation in any immovable property for organising any marriage or reception or matters related thereto, official, social, cultural, religious or Business
(d) any services ancillary to the services referred to in clauses (a), (b) and (c)
V.Raghuraman

47. PLACE OF SUPPLY –SERVICES Restaurant / Catering services etc.
SUPPLIER AND RECIPIENT LOCATED WITHIN TAXABLE TERRITORY
SEC. 12- OF IGST
PLACE OF SUPPLY –SERVICES
Restaurant / Catering services etc.
restaurant and catering services, personal grooming, fitness, beauty treatment, health service including cosmetic and plastic surgery
location where the services are actually performed
Training and performance appraisal
(a)service to a registered person
Location of such recipient
(b)services to a person other than a registered person
services are actually performed
Admission to events
Admission to a cultural, artistic, sporting, scientific, educational, entertainment event or amusement park or any other place and services ancillary thereto
Place where the event is actually held or where the park or such other place is located.
V.Raghuraman

48. PLACE OF SUPPLY –SERVICES Organizing events
SUPPLIER AND RECIPIENT LOCATED WITHIN TAXABLE TERRITORY
SEC. 12- OF IGST
PLACE OF SUPPLY –SERVICES
Organizing events
a)organization 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:
(b) services ancillary to organization of any of the events or services referred to in clause (a), or assigning of sponsorship to such events:
Services to registered person
Location of such person
Service to a person other than registered person
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.
V.Raghuraman

49. PLACE OF SUPPLY –SERVICES
SUPPLIER AND RECIPIENT LOCATED WITHIN TAXABLE TERRITORY
SEC. 12- OF IGST
PLACE OF SUPPLY –SERVICES
Transportation of goods, including by mail or courier
Services to registered person,
Location of such person
(ii) Service to a person other than registered person
location at which such goods are handed over for their transportation.
Passenger transportation
Service to a person other than registered person
Place where the passenger embarks on the conveyance for a continuous journey
Services on board a conveyance
Services on board a conveyance including a vessel, an aircraft, a train or a motor vehicle.
Location of the first scheduled point of departure of that conveyance for the journey
Telecommunication services
Fixed telecommunication line, leased circuits, internet leased circuit, cable or dish antenna
Location where the telecommunication line, leased circuit or cable connection or dish antenna is installed for receipt of services
V.Raghuraman

50. PLACE OF SUPPLY –SERVICES
SUPPLIER AND RECIPIENT LOCATED WITHIN TAXABLE TERRITORY
SEC. 12- OF IGST
PLACE OF SUPPLY –SERVICES
Telecommunication services
mobile connection for telecommunication and internet services provided on post-paid basis,
Billing address of the recipient of services on the record of the supplier of service.
Mobile connection for telecommunication, internet service and direct to home television services are provided on pre-payment basis through:
Through a selling agent or a re-seller or a distributor of subscriber identity module card or re-charge voucher,
The address of the selling agent or re-seller or distributor as per the record of the supplier at the time of supply;
By any person to the final subscriber
location where such prepayment is received or such vouchers are sold
In other cases, be the 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
Where address is not available – location of the supplier
Recharge through internet- location of the recipient as per the records of service provider
V.Raghuraman

51. PLACE OF SUPPLY –SERVICES
SUPPLIER AND RECIPIENT LOCATED WITHIN TAXABLE TERRITORY
SEC. 12- OF IGST
PLACE OF SUPPLY –SERVICES
Banking services
banking and other financial services, including stock broking services
location of the recipient of services on the records of the supplier of services where the address is not available- location of the supplier
Insurance services
Services to a registered person
Location of such person
Services to a person other than a registered person
Location of the recipient of services on the records of the supplier of services.
Advertisement services to Government
Based on the agreement / contract
Services which does not fall under any of the above categories [general]
(a) Services to a registered person
(b) Services to any person other than a registered person
Location of recipient if his address is available else location of the supplier
V.Raghuraman

52. PLACE OF SUPPLY –SERVICES
EITHER SUPPLIER OR RECIPIENT LOCATED OUTSIDE TAXABLE TERRITORY
SEC. 13- OF IGST
PLACE OF SUPPLY –SERVICES
Services are performed on goods
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
Place of performance of service
when such services are provided from a remote location by way of electronic means
Location where goods are situated at the time of supply of services:
This clause would not be applicable to 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.
Services to individual
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.
Place of performance of services
V.Raghuraman

53. PLACE OF SUPPLY –SERVICES
EITHER SUPPLIER OR RECIPIENT LOCATED OUTSIDE TAXABLE TERRITORY
SEC. 13- OF IGST
PLACE OF SUPPLY –SERVICES
Immovable property related
supply of 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
location at which the immovable property or boat or vessel, as the case may be, is located or intended to be located
Admission to events & related services
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 or organization,
Place where the event is actually held.
V.Raghuraman

54. Services for which location of supplier is the place of supply
EITHER SUPPLIER OR RECIPIENT LOCATED OUTSIDE TAXABLE TERRITORY
SEC. 13- OF IGST
PLACE OF SUPPLY –SERVICES
Admission to events & related services
Above Services provided at more than one location including a location in the taxable territory
Location within the taxable territory
Above Services provided at more than one location spread over more than one state
Each of the states / UTs based on the agreement
Services for which location of supplier is the place of supply
banking and other financial services, including stock broking services to an account holder
Intermediary services
services consisting of hiring of means of transport, including yachts but excluding aircrafts and vessels, up to a period of one month
Transportation of goods, other than by mail or courier
Destination of goods
Passenger Transportation
place where the passenger embarks on the conveyance for a continuous journey
V.Raghuraman

55. PLACE OF SUPPLY –SERVICES
EITHER SUPPLIER OR RECIPIENT LOCATED OUTSIDE TAXABLE TERRITORY
SEC. 13- OF IGST
PLACE OF SUPPLY –SERVICES
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,
first scheduled point of departure of
that conveyance for the journey.
Supply of online information and database access or retrieval services
location of the recipient of services
Services which does not fall under any of the above categories
(a) Services to a registered person
Location of such person
(b) Services to any person other than a registered person
Location of recipient if his address is available else location of the supplier
V.Raghuraman

56. PLACE OF SUPPLY –SERVICES
Special provisions relating to online content services
SEC. 14- OF IGST
PLACE OF SUPPLY –SERVICES
Applicability
Person supplying services is located outside taxable territory and recipient is non taxable online recipient in taxable territory
Person liable to pay IGST
The service provider located in non taxable territory or
The service supplier or his agent shall get registered under GST for the purpose of payment of IGST. If he does not have a representative, he shall appoint a person to comply with payment.
Service provider could take singe registration under simplified registration scheme for payment.
Intermediary located in India to provide such services would be deemed as recipient if following conditions are fulfilled:
(a) the invoice or customer’s bill or receipt issued or made available by such intermediary taking part in the supply clearly identifies the service in question and its supplier in non-taxable territory;
(b) the intermediary involved in the supply does not authorise the charge to the customer or take part in its charge which is that the intermediary neither collects or processes payment in any manner nor is responsible for the payment between the non-taxable online recipient and the supplier of such services;
(c) the intermediary involved in the supply does not authorise delivery; and
(d) the general terms and conditions of the supply are not set by the intermediary involved in the supply but by the supplier of services
V.Raghuraman

57. THANK YOU
V.Raghuraman, BCom, FCA, LLB Grad CWA, ACS, Advocate