‘PLACE OF SUPPLY’ of SERVICES Where The Location Of Supplier Of Services And Location Of Recipient Of Services Are In India under GST Act. 2017


 

Situation

Place of Supply

(i) Except the specific services mentioned below, the place of supply of services to Registered person

Shall be the location of such person

(ii) Except the specific services mentioned below, the place of supply of services to Unregistered person

Location of recipient of services where the address exists in record or 1ocation of supplier otherwise   

(iii)(a) Services in relation to immovable’ property including services by Architect, interior decorator, surveyor, engineers, estate agent, grant of right to use immovable property for carrying out or co-ordination of construction work

(b) Lodging accommodation by hotel, inn, guesthouse, home stay, club or campsite, house boat or another vessel

(c) Accommodation in (renting out the) immovable property for marriage or reception or matter related therewith, official, social, cultural, religious or business function including service for such functions.

(d) Ancifiary to above services in a, b and c

- Location of Immovable property, boat or vessel


- If immovable property, boat 1 is located outside India
or vesse then location of the recipient.

- If the services are provided in more than one State, proportion of service provided in each State.

(iv) Restaurant and catering service, personal grooming, fitness, beauty treatment, health services including cosmetic and plastic surgery

Where the services are actually performed

(v) Training and performance appraisal

- Location of registered person when services are provided to a registered person.


- Location where the service are performed in case of unregistered person.

(vi) Admission to cultural, artistic, sporting, scientific, educational or entertainment event or amusement park or any other place and services ancillary thereto

Where the event is actually held

(vii) organizing of a cultural, artistic, sporting, scientific, educational or entertainment including supply of services to exhibition, conference, fair, celebration or similar events or services ancillary to organization of above events or services, or assigning of sponsorship of event

- if services are provided to a registered person, location of such person

 

- if services are provided to a person not registered, place where such event actually held

 

- if event is held outside India, then location
of the recipient

 

- If the services are provided in more than one State, proportion of service provided
in each State

 

(viii) Transportation of goods including by mail or courier

- In case services are provided to a registered person, location of such person

- Otherwise, location where the goods are
handed over.

(ix) Transportation of passenger

- In case services are provided to a registered person, location of such person

- Otherwise, place where person embark on conveyance for continuous journey

-Return journey shall be treated as separate journey

(x) services on board a conveyance such as vessel, aircraft, train or motor vehicle

First schedule departure point of the conveyance

(xi) Telecommunication including data transfer, broadcasting, cable and DTH television services

- Where it is installed

(a) fixed line, leased circuit, internet lease circuit, cable or dish antenna

- Billing Address

(b )Mobile connection for telecommunication, internet on postpaid basis-

- - Address of seller, reseller or distributor as per the record of supplier

(c) Mobile connection for telecommunication, internet and DTH on prepaid basis-

- - Where prepayment is received or voucher is sold

(i) through selling agent or reseller or distributor of SIM or recharge voucher

- Address of recipient as per the record of supplier

(ii) by any person to the final subscriber.

- Where the address of the recipient is not known, location of supplier

(d) any other case other than b and c above

If prepaid service or recharge is made on. internet banking

Address of recipient

(xii) Banking and other financial services including stock broking

Location of recipient of services, if recipient location not known then location of supplier

(xiii) Insurance services

In case to registered person, location of such person.

Otherwise, location of the recipient of services.

(xiv) Advertisement service to State Govt. or Central Government, statutory body or local authority for identifiable States
and the value of such supply identifiable to each State

Proportion to amount attributable to service provided by way of dissemination in the respective State as per the contract.

Related Topics ...
Concept & Definition of ‘PLACE OF SUPPLY’ Under GST Act. 2017
Principles To Determine The ‘PLACE OF SUPPLY’ Of Goods, other than Imports And Exports Under GST Act. 2017
‘PLACE OF SUPPLY’ of SERVICES Where The Location Of Supplier Of Services And Location Of Recipient Of Services Are In India under GST Act. 2017
 
 
 
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