GST Supply and Place of Supply - By Venkanna setty

GOODS AND SERVICE TAX
SUPPLY AND PLACE OF
SUPPLY
VENKANNA SETTY E

DEFINITION OF SUPPLY
AS PER SECTION 7 OF CGST ACT 2017

Definitions (CGST Act)
Section 2(84) :
“person” includes ---
a) an individual;
b) a Hindu Undivided Family;
c) a company;
d) a firm;
e) a Limited Liability Partnership;
f) an association of persons or a body of individuals,
whether incorporated or not, in India or outside India;

Section 2(84) :
g) any corporation established by or under any Central Act,
State Act or Provincial Act or a Government company as
defined in clause (45) of section 2 of the Companies Act,
2013;
h) any body corporate incorporated by or under the laws of
a country outside India;
i) a co-operative society registered under any law relating
to co-operative societies;

Section 2(84) :
j) a local authority;
k) Central Government or a State Government;
l) society as defined under the Societies Registration Act,
1860;
m) trust; and
n) every artificial juridical person, not falling within any of
the above

Section 2(52) :
“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;

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;

Definition of supply
as per section 7 of CGST Act 2017
Section 7(1) for the purposes of this Act, the expression
“supply” includes––
(a) all forms of supply of goods or services or both such as
sale, transfer, barter, exchange, licence, rental, lease or
disposal made or agreed to be made for a consideration
by a person in the course or furtherance of business;
(b) import of services for a consideration whether or not in
the course or furtherance of business;

Section 7(1) for the purposes of this Act, the expression
“supply” includes––
c) the activities specified in Schedule I, made or agreed to
be made without a consideration; and
d) the activities to be treated as supply of goods or supply
of services as referred to in Schedule II.

Schedule – I (CGST Act)
Activities to be treated as Supply even if made without Consideration
1. Permanent transfer or disposal of business assets where
input tax credit has been availed on such assets.
2. Supply of goods or services or both between related
persons or between distinct persons as specified in
section 25, when made in the course or furtherance of
business.
Provided that gifts not exceeding fifty thousand rupees in
value in a financial year by an employer to an employee
shall not be treated as supply of goods or services or both.

Schedule – I (CGST Act)
Activities to be treated as Supply even if made without Consideration
3. Supply of goods,
a) by a principal to his agent where the agent undertakes
to supply such goods on behalf of the principal; or
b) by an agent to his principal where the agent
undertakes to receive such goods on behalf of the
principal.
4. Import 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.

Schedule – II (CGST Act)
Activities to be treated as Supply of Goods or Supply of Services
1. Transfer
2. Land and Building
3. Treatment or process
4. Transfer of business assets
5. Supply of services
6. Composite supply
7. Supply of Goods

Transfer (a) Any transfer of the title in goods Goods
(b) Lease: Any transfer of right in goods
or of undivided share in goods
without the transfer thereof
Server
(c) Hire Purchase: Any transfer of title in
goods under an agreement which
stipulates that property in goods
shall pass at a future date upon
payment of
Goods

Land &
Building
(a) Land Use : Any lease, tenancy,
easement, licence to occupy land Server
(b) Building Use: Any lease or letting out
of the building including a
commercial, industrial or residential
complex for business or commerce,
either wholly or party
Server
Treatment
of
Process
(a)
Any treatment or process which is
applied to another person’s goods
Server

Transfer
of
business
assets
(a) Where goods forming part of the assets of a
business are transferred or disposed by or
under the directions of the person carrying
on the business so as no longer to form part
of those assets, whether or not
Goods
(b) Where, by or under the direction of a person
carrying on a business, goods held or used
for the purpose of business are put to any
private use or are used, or made available to
any person for use, for any purpose other
than a purpose of the business, whether or
not for a Consideration
Service

Transfer
of
business
assets
(c) Where any person ceases to be a
taxable person, any goods forming part
of the assets of any business carried on
by him
N.A
Unless:
• The business is transferred as a going concern to
another person; or
• The business is carried on by a personal
representative who is deemed to be a taxable
person

Supply of Services:
a)Renting of Immovable property
b)Construction of a complex, building, civil structure or part
thereof, including a complex or building intended for sale to
a buyer, wholly or partly,
- Exception: Where the entire consideration has been
received after issuance of completion certificate, where
required, by the competent authority or after its first
occupation, which ever is earlier.
c) Temporary transfer or permitting the use or enjoyment of
any Intellectual Property Rights

Supply of Services
d) development, design, programming, customisation,
adaptation, upgradation, enhancement, implementation of
information technology software.
e) agreeing to the obligation to refrain from an act, or to
tolerate an act or a situation, or to do an act; and
f) transfer of the right to use any goods for any purpose
(whether or not for a specified period) for cash, deferred
payment or other valuable consideration

Composite Supply :
The following composite supplies shall be treated as a supply
of services, namely –
a) works contract as defined in clause (119) of section 2;
and
b) supply, by way of or as part of any service or in any
other manner whatsoever, of goods, being food or any
other article for human consumption or any drink (other
than alcoholic liquor for human consumption), where
such supply or service is for cash, deferred payment or
other valuable consideration.

Supply of Goods:
The following shall be treated as supply of goods, namely:—
Supply of goods by any unincorporated association or
body of persons to a member thereof for cash, deferred
payment or other valuable consideration.

Section 7(2) not withstanding anything contained in sub-
section (1),––
(a) activities or transactions specified in Schedule III; or
(b) such activities or transactions undertaken by the Central
Government, a State Government or any local authority in
which they are engaged as public authorities, as may be
notified by the Government on the recommendations of the
Council,
shall be treated neither as a supply of goods nor a supply of
services.

Schedule – III (CGST Act)
Activities or transactions which shall be treated neither as a Supply of
Goods nor a Supply of Services
1. Services by an employee to the employer in the course of
or in relation to his employment.
2. Services by any court or Tribunal established under any law
for the time being in force.
3. --
a) the functions performed by the Members of Parliament,
Members of State Legislature, Members of Panchayats,
Members of Municipalities and Members of other local
authorities;
b) the duties performed by any person who holds any post
in pursuance of the provisions of the Constitution in that
capacity; or

Schedule – III (CGST Act)
Activities or transactions which shall be treated neither as a Supply of
Goods nor a Supply of Services
c) 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.
4. Services of funeral, burial, crematorium or mortuary
including transportation of the deceased.
5. Sale of land and, subject to clause (b) of paragraph 5 of
Schedule II, sale of building
6. Actionable claims, other than lottery, betting and gambling

Section 2(50) :
“fixed establishment” means a place (other than the
registered place of business) which is characterised by a
sufficient degree of permanence and suitable structure in
terms of human and technical resources to supply services,
or to receive and use services for its own needs;

Section 2(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;

Supplier
GST
Place of
Business
Fixed
establishment
Location of the recipient of services

Section 2(70) :
“location of the recipient of services” means, ----
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

Section 2(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

Section 2(71) :
“location of the supplier of services” means,----
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

Section 2(85) :
“place of business” 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, supplies or
receives goods or services or both; or
b) a place where a taxable person maintains his books of
account; or
c) a place where a taxable person is engaged in business
through an agent, by whatever name called;

Section 2(89) :
“principal place of business” means the place of business
specified as the principal place of business in the certificate
of registration;

Place of supply of goods other than supply of goods imported
into, or exported from India – Section 10(1)
Section Nature of transaction Place of Supply
10(1)(a)
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.
Provision :
"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;"
IGST Act

10(1)(b)
Where goods are delivered by supplier
to a recipient or there 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
Provision :
"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”
IGST Act

10(1)(c)
where the supply does not involve
movement of goods
Location of such goods at the
time of the delivery to the
recipient
Provision :
"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"
IGST Act

A B
Location of Goods
IGST Act

10(1)(d)
Where the goods are assembled or
installed at site
Place of such installation or
assembly
Provision :
"where the goods are assembled or installed at site, the place of supply shall be the
place of such installation or assembly"
IGST Act

10(1)(e)
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
Provision :
"where the goods are supplied on board a conveyance, including a vessel, an
aircraft, a train or a motor vehicle, the place of supply shall be the location at which
such goods are taken on board”
IGST Act

Add a Slide Title - 4
State - 1 State - 2 State - 3
Supplier - A
Supplier - B
Goods
Goods
Goods
Goods
IGST Act

Section 10(2):
“Where the place of supply of goods cannot be determined, the
place of supply shall be determined in such manner as may be
prescribed”
IGST Act

Section 12(1):
“The provisions of this section shall apply to determine the
place of supply of services where the location of supplier of
services and the location of the recipient of services is in India.
IGST Act

Place of supply of Services– Section 12(2)
12(2)(a)
Services Rendered to Registered
Person
Location of Such Person
Provision :
"made to a registered person shall be the location of such person”
The place of supply of services, except the services specified in sub-sections (3 ) to (14 ),––
IGST Act

12(2)(b) Services Rendered to other than
Registered Person
Location of Recipient
(Where address on Records
Exist)
Location of the Supplier
(Other Cases)
Provision :
"made to any person other than a registered person shall be—
a) the location of the recipient where the address on record exists; and
b) the location of the supplier of services in other cases”
IGST Act

Place of supply of Services– Section 12(3) - Immovable
Property
12(3)
Services Related Immovable
property – its development or
usage
Location of such immovable
property
(boat or vessel also included)
Provision :
“”Please Refer Next Slide”
IGST Act

Place of supply of Services– Section 12(3) – Immovable
Property
 Provision: 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
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 function including services provided in relation to such
function at such property; 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:
IGST Act

Place of supply of Services– Section 12(4) – Restaurant and
Catering Service
12(4)
Restaurant and catering services,
personal grooming, fitness, beauty
treatment, health service including
cosmetic and plastic surgery
Location where the services are
actually performed
Provision :
“The place of supply of restaurant and catering services, personal grooming, fitness,
beauty treatment, health service including cosmetic and plastic surgery shall be the
location where the services are actually performed”
IGST Act`

Place of supply of Services– Section 12(5) – Training &
Performance
12(5)
Services in relation to Training and
Performance appraisal to
Registered Person
Location of such Recipient
Services in relation to Training and
Performance appraisal to other
than Registered Person
location where the services are
actually performed
Provision :
“The place of supply of services in relation to training and performance appraisal to-
a) a registered person, shall be the location of such person
b) a person other than a registered person, shall be the location where the
services are actually performed
IGST Act

Place of supply of Services– Section 12(6) – Admission to
Cultural Event
12(6)
Admission to a cultural, artistic,
sporting, scientific, educational,
entertainment event or amusement
park or any other place and
services ancillary there to
Place where the event is actually
held or where the park or such
other place is located.
Provision :
“The place of supply of services provided by way of admission to a cultural, artistic,
sporting, scientific, educational, entertainment event or amusement park or any
other place and services ancillary thereto, shall be the place where the event is
actually held or where the park or such other place is located.”
IGST Act

Place of supply of Services– Section 12(7) – Organisation of Any
Event
12(7)
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.
Provision :
“Please refer next Slide”
IGST Act

Place of supply of Services– Section 12(7) - Organisation of Any
Event
 Provision: Section 12(7) - - The place of supply of services
“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”
IGST Act

Place of supply of Services– Section 12(8) – Transportation of
Goods
12(8)
Services by way of transportation of
goods, including by mail or courier
to Registered Person
Location of such Recipient
Services by way of transportation of
goods, including by mail or courier
to other than Registered Person
Location at which such
goods are handed over for their
transportation.
Provision :
“The place of supply of services by way of transportation of goods, including by mail
or courier to--
b) a person other than a registered person, shall be the location at which such
goods are handed over for their transportation.”
IGST Act

Place of supply of Services– Section 12(9) – Transportation of
Passenger
12(9)
Passenger transportation service to
to Registered Person
Passenger transportation service to
to other than Registered Person
The place where the passenger
embarks on the conveyance for a
continuous journey.
Provision :
or courier to--
IGST Act

Place of supply of Services– Section 12(10) – Service on Board a
Conveyance
12(10)
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
Provision :
“The place of supply of services on board a conveyance, including a vessel, an
aircraft, a train or a motor vehicle, shall be the location of the first scheduled point
of departure of that conveyance for the journey.”
IGST Act

The place of supply of telecommunication services including data transfer,
broadcasting, cable and direct to home television services to any person shall
12(11)(a) 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
12(11)(b) 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.
IGST Act

Place of supply of Services– Section 12(11) –
Telecommunication Services
Section 12(11)(C )- Mobile connection for telecommunication, internet service and
direct to home television services are provided on pre-payment basis through:
12(11)(c)(i) 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;
12(11)(c)(ii) By any person to the final
subscriber
location where such prepayment is
received or such vouchers are sold
IGST Act

Place of supply of Services– Section 12(11) -
12(11)(d) 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,
Location of the supplier
Proviso Recharge through internet location of the recipient as per the
records of service provider
Provision:
“Please refer Next Slide”
IGST Act

“The place of supply of telecommunication services including data transfer, broadcasting, cable
and direct to home television services to any person shall,
a) in case of services by way of fixed telecommunication line, leased circuits, internet leased
circuit, cable or dish antenna, be the location where the telecommunication line, leased
circuit or cable connection or dish antenna is installed for receipt of services;
b) in case of mobile connection for telecommunication and internet services provided on post-
paid basis, be the location of billing address of the recipient of services on the record of the
supplier of services
c) in cases where mobile connection for telecommunication, internet service and direct to home
television services are provided on pre-payment basis through a voucher or any other
means,––
i. through a selling agent or a re-seller or a distributor of subscriber identity module card
or re-charge voucher, be the address of the selling agent or re-seller or distributor as
per the record of the supplier at the time of supply; or
ii. by any person to the final subscriber, be the location where such prepayment is received
or such vouchers are sold
IGST Act

d) 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”
Provided that where the address of the recipient as per the records of the supplier of services is
not available, the place of supply shall be location of the supplier of services
Provided further that if such pre-paid service is availed or the recharge is made through internet
banking or other electronic mode of payment, the location of the recipient of services on the
record of the supplier of services shall be the place of supply of such services.
IGST Act

Place of supply of Services– Section 12(12) – Banking Services
12(12)
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
Provision :
“The place of supply of banking and other financial services, including stock broking
services to any person shall be the location of the recipient of services on the
records of the supplier of services”
IGST Act

Place of supply of Services– Section 12(13) – Insurance Services
12(13)
Insurance services to to Registered
Person
Insurance services to other than
Registered Person
Location of the recipient of
services on the records of the
supplier of services
Provision :
or courier to--
IGST Act

PLACE OF SUPPLY – EXPORTS AND
IMPORTS (SERVICES & GOODS)

Place of supply of Goods – Section 11 Exports & Imports
11(a) In case of Import of Goods Location of the Importer
11(b) In case of Export of Goods Location outside India
Provision :
“The place of supply of goods –
a) imported into India shall be the location of the importer
b) exported from India shall be the location outside India”
IGST Act

Place of supply of Goods – Section 11 Exports & Imports
India
IGST Act

Place of supply of Services – Section 13 Exports & Imports
Section 13(1)
“The provisions of this section shall apply to determine the place of
supply of services where the location of the supplier of services or the
location of the recipient of services is outside India”
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”
IGST Act

Place of supply of Services – Section 13(3) Services on Goods
13(3)(a)
Services supplied in respect of
goods that are required to be made
physically available by the recipient
of service or to a person acting on
behalf of supplier of services in
order to provide service.
Location where services actually
performed
(Where the services are provided
from a remote location by way of
electronic means, the location
where goods are situated at the
time of Supply)
Clause shall not apply where services supplied is in respect of goods temporarily
imported into India for repairs and are exported after repairs without being put to
any (other) use.
IGST Act

A B
India Outside India
Recipient Supplier
Asset
Import of ServicesExport of Services
Outside IndiaIndia
Outside India
IGST Act

Provision:
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;
IGST Act

Place of supply of Services – Section 13(3) Services to Individual
13(3)(b)
Services supplied to Individual,
representative either as recipient of
services or acting behalf of the
recipient which required physical
presence of recipient.
Location where services
actually performed
Provision:
(b) 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
IGST Act

A B
India Outside India
Recipient Supplier
Person
Import of ServicesExport of Services
Outside IndiaIndia
Outside India
IGST Act

13(4)
Services related to Immovable
Properties
Place where the immovable
property is located
Provision:
The place of 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, shall be the place where the immovable property is located or
intended to be located.
IGST Act

Place of supply of Services – Section 13(5) Admission or
organisation of Event
13(5)
Admission to events or Organization
of Events
Place where the event
actually held
Provision:
The place of supply of services supplied by way of admission to, or organisation of a
cultural, artistic, sporting, scientific, educational or entertainment event, or a
celebration, conference, fair, exhibition or similar events, and of services ancillary to
such admission or organisation, shall be the place where the event is actually held
IGST Act

Place of supply of Services – Section 13(6) & (7)
Services rendered Partially in Taxable territory and Partially in Non Taxable territory or
Performed in more than one State
Section 13(6)
Where any services referred to in sub-section (3) or sub-section (4) or sub-section
(5) is supplied at more than one location, including a location in the taxable territory,
its place of supply shall be the location in the taxable territory.
Section 13(7)
Where the services referred to in sub-section (3) or sub-section (4) or sub-section (5)
are supplied in more than one State or Union territory, the place of supply of such
services shall be taken as being in each of the respective States or Union territories
and the value of such supplies specific to each State or Union territory shall be in
proportion to the value for services separately collected or determined in terms of
the contract or agreement entered into in this regard or, in the absence of such
contract or agreement, on such other basis as may be prescribed
IGST Act

Section Nature of transaction
13(8)(a) Services supplied by a banking company, or a financial institution, or a
NBFC, to account holders
13(8)(b) Intermediary services
13(8)(c) Services consisting of hiring of means of transport, including yachts
but excluding aircrafts and vessels, up to a period of one month
Provision:
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.
The place of supply of the following services shall be the location of the supplier of services,
namely
IGST Act

Place of supply of Services – Section 13(9), (10) & (11)
13(9) Transportation of goods, Other than by
way of mail or courier
Destination of Goods
13(10) Passengers Transportation Services Location where the passenger
embarks on the conveyance
for a continues Journey
13(11) Services provided on board a conveyance
during the course of passenger transport
operation, Including services intended to
be wholly or substantially consumed while
on board
First Schedule point of
departure of the conveyance
for the journey
Provision:
“Refer Next slide for Provision”
IGST Act

Place of supply of Services – Section 13(12)
Provision:
13(9) The place of supply of services of transportation of goods, other than by way of mail or
courier, shall be the place of destination of such goods.
13(10) The place of supply in respect of passenger transportation services shall be the place
where the passenger embarks on the conveyance for a continuous journey.
13(11) The place of 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, shall be the first scheduled point of departure of that conveyance
for the journey.
IGST Act

Place of supply of Services – Section 13(12)
The place of supply of online information and database access or retrieval services shall be
the location of the recipient of services.
Explanation.––For the purposes of this sub-section, person receiving such services shall be
deemed to be located in the taxable territory, if any two of the following noncontradictory
conditions are satisfied, namely
a) the location of address presented by the recipient of services through internet is in the
taxable territory;
b) the credit card or debit card or store value card or charge card or smart card or any other
card by which the recipient of services settles payment has been issued in the taxable
territory;
c) the billing address of the recipient of services is in the taxable territory;
d) the internet protocol address of the device used by the recipient of services is in the
taxable territory;
e) the bank of the recipient of services in which the account used for payment is maintained
is in the taxable territory;
f) the country code of the subscriber identity module card used by the recipient of services
is of taxable territory;
g) the location of the fixed land line through which the service is received by the recipient is
in the taxable territory.
IGST Act

Special provision for payment of tax by a supplier of online
information and database access or retrieval services. Section 14
14(1) On supply of OIDAR services by
any person located in a non-taxable
territory and received by a non-taxable
online recipient
Location of Service Recipient
and tax paid by Supplier of
OIDAR
Provision:
“14(1) On supply of online information and database access or retrieval services by
any person located in a non-taxable territory and received by a non-taxable online
recipient, the supplier of services located in a non-taxable territory shall be the
person liable for paying integrated tax on such supply of services
IGST Act

Special provision for payment of tax by a supplier of online
information and database access or retrieval services. Section 14
Provided that in the case of supply of online information and database access or
retrieval services by any person located in a non-taxable territory and received by a non
taxable online recipient, an intermediary located in the non-taxable territory, who arranges or
facilitates the supply of such services, shall be deemed to be the recipient of such services
from the supplier of services in non-taxable territory and supplying such services to the non-
taxable online recipient except when such intermediary satisfies the following conditions,
namely –
- Invoice or receipt issued by Intermediary
- Intermediary should not charge any fees to recipient
- the intermediary involved in the supply does not authorise delivery
- the general terms and conditions of the supply are not set by the intermediary
IGST Act

GST Supply and Place of Supply - By Venkanna setty

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