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As per Section 13 general rule of determining the Place of Supply shall be the location of the recipient of services. And where the location of the recipient of services not available in the ordinary course of business the place of supply shall be the location of the supplier of services.

Apart from the general rule as above there are sub sections (3) to (12) which talks about the exception rule where the general rule will not be applicable. Provisions of exception rule of Place of Supply are summarised in the table below -


S. No. Description of Services Section Reference Place of Supply
1 Services supplied in respect of goods whcih are required to be made physically available. 13(3)(a) Location where the services are actually performed.
2 When such services are provided from a remote location by way of electronic means First proviso to 13(3)(a) Location where goods are situated.
3 Services supplioed in respect of goods which are temporary imported into India for repairs. Second proviso to 13(3)(a) Location of recipient of service (general rule)
4 Services supplied to individual which require the physical presence of the recipient or the person acting on his behalf 13(3)(b) Location where the services are actually performed.
5 Services supplied directly in relation to an immovable property, including services supplied in this regard by experts and estate agents, supply of accodomation by a hotel, inn, guest house, club, campsite, by whatever name called, grant of right to use immovable property, services for carrying out or coordination of construction work, including that of architects or interior decorators. 13(4) Location where the immvable property is located or intended to be located.
6 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. 13(5) Shall be the place where the event is actually held.
7 If sevices mentioned in sub section (3), (4) and (5) above supplied at more than one location, including a location in the taxable territory. 13(6) Shall be the location in the taxable territory.
8.  If sevices mentioned in sub section (3), (4) and (5) above are supplied in more than one state or union territory 13(7) Shall be taken as being in each of the respective states or union territories proportionately.
9 Services supplies by a banking company, or a financial institution, or a non banking financial company, to account holders 13(8)(a) Location of the supplier of services.
10 Intermediary services 13(8)(b) Location of the supplier of services.
11 Services consisting of hiring of means of transport, including yatchs but excluding air crafts and vessels, upto a period of one month. 13(8)(c) Location of the supplier of services.
12 Services of transportation of goods, other than by way of mail or courier 13(9) Shall be the place of destination of such goods.
13 Passenger transportation services 13(10) Shall be the place where the passenger embarks on the conveyance for a continuous journey
14 Services provided on board a convayance during the course af a passenger transport operation  13(11) Shall be the first scheduled point of departure of that conveyance for the journey
15 Online information and database acces or retrieval services 13(12) Shall be the location of the recipient of services.


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Category GST, Other Articles by - Sharad Tater 



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