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There are only a few exceptions to the place of supply rule, including: The services are directly related to a specific place (e.g. Supply-chain clouds are joint supply-chain platforms between customers, the company, and suppliers, providing a shared logistics infrastructure or even joint planning solutions. The place of supply shall be the location where the goods are actually located at the time of supply of services. Services provided directly in relation to an immovable property - This includes services provided by architects, interior decorators, surveyors, engineers, etc. hotel … The place of supply shall be based on the principle of place of performance and shall be in Delhi. Also Read- Complete Analysis on GST – Jan 2019 Edition’ by CA Raman Singla and Taxguru. The terms used in the IGST Act are registered taxpayers and unregistered person. It is to be noted that this rule will apply only when either the supplier or recipient is located outside India. In an interstate supply, the tax to be charged is IGST . * It is used to display a page when nothing more specific matches a query. (Section 12(3) of the IGST Act). This is based on the concept of GST being a ‘destination based consumption tax’, where tax will accrue to the State where the supply is consumed. Q.27 A person from Mumbai goes to Kullu-Manali and takes some services from ICICI Bank in Manali. the location of the supplier of services. Q.2 Why are place of supply provisions different in respect of goods and services? Know More about Time, Place & Value of Supply in GST, Bill of Supply in GST, New Concepts of Supply in GST Law, GST Mixed Supply, E-Way Bill, How to Generate Bulk E-Way Bill, E-Invoice in GST, How to Generate E-Invoice in GST, Invoice Reference Number (IRN), GST Software, GST Exempted Goods & Services, GST State Codes, New GST Returns & Forms, Sahaj GST Returns, Sugam GST Returns. The card issued by Delhi metro could be used by a person located in Noida, or Delhi or Faridabad, without the Delhi metro being able to distinguish the location or journeys at the time of receipt of payment; (v) Services are continuously evolving and would thus continue to pose newer challenges. (Section 12(3) of the IGST Act). 16/2015 dated 16.02.2015, CBDT amends Income Tax Notification No. Q.36 What would be the place of supply in respect of Online Information and Database Access or Retrieval (OIDAR) Services? Intra-Community transport of goods (B2C) Place of supply is the place of departure. In manner as may be prescribed. The place of supply is Delhi, the location of goods at the time of delivery. * @since 1.0.0 When provided to a registered person: The place of supply shall be the location of such registered person. (The Explanation clause to section 12(7) of the IGST Act). (Section 10 of IGST Act). Ans. Read More>>, AMR Tech Park II,No.23 & 24, Hongasandra, Hosur Main Road, Bangalore 560 068, India Customer Care:1800 425 8859, Copyright © 2021 Tally Solutions Private Limited, Place of Supply under GST when there is Movement of Goods, Place of Supply under GST when there is No Movement of Goods, Place of Supply under GST in case of Bill – to – Ship - to Transactions, Place of Supply for Services Provided at Immovable Properties under GST, Place of Supply under GST of Specific Services, Personal grooming, fitness, beauty treatment and health services, including cosmetic and plastic surgery, Services in relation to training and performance appraisal, Services provided through admission to a cultural, artistic, sporting, scientific, educational or entertainment event or amusement park, Services provided through organisation of a cultural, artistic, sporting, scientific, educational or entertainment event, Services provided using fixed telecommunication line, leased circuits, internet leased circuits, cable or dish antenna, Location where the telecommunication line, leased circuit, cable connection or dish antenna is installed, Billing address of the recipient on the records of the supplier, When supplied by a selling agent/re-seller/distributor of the supplier : Address of the selling agent /re-seller/distributor as per the records of the supplier at the time of supply, When recharge is done through internet banking or other electronic modes of payment : Location of the recipient in the records of the supplier, Location of the recipient in the records of the supplier, If the location of the recipient is not in the records of the supplier, place of supply will be the location of the supplier, Location at which the goods are handed over for transportation, Place where the passenger embarks on the conveyance for a continuous journey, Location of the first scheduled point of departure of the conveyance for the journey. In respect of B2C transactions, the supply is finally consumed and the taxes paid actually come to the government. However, if the recipient is not registered, the place of supply shall be the place where event is held. (Section 13(9) of IGST Act). Place of supply of services provided in relation to an immovable property will be the location at which the immovable property is located or intended to be located. He declared his Gujarat GSTIN, arranges transport himself and takes goods to Gujarat. The place where such goods are taken on board. Q.21 A film star from Mumbai gets his cosmetic surgery done in a Hospital in Delhi. So place of supply provision determines the place i.e. In respect of goods, the place of supply shall be the location at which such goods are taken on board. value of B2C supplies made in all 28 EU Member States to be reported on a single electronic return. The place of supply for intermediary services will be the location of supplier of service. Q.8 What will be the place of supply if the goods are delivered by the supplier to a person on the direction of a third person? If you provide services to a customer outside Oman, the customer's place of residence is the place of supply. The place of supply for IPP that relates to goods is a participating province if the goods ordinarily located in Canada are ordinarily located primarily (more than 50%) in participating provinces, and an equal or larger proportion of the goods are not ordinarily located in any other participating province. In GST, if the goods are supplied by the supplier to the recipient on the direction of a third person, it will be deemed that the third person has received the goods, and the place of supply will be the principal place of business of such third person. Ans. What will be the place of supply? Q.34 What is the place of supply of an intermediary? Q.5 What would be the place of supply where movement of goods is involved? Q.26 A person in Goa buys shares from a broker in Delhi on NSE (in Mumbai). Q.12 What is the place of supply of goods exported from India? Suppose a road is constructed from Delhi to Mumbai covering multiple states. Even though the goods are not received by the buyer, it is presumed that he has received the goods and he is able to take the input tax credit. If the person is registered, the place of supply shall be the location of recipient. news from around the world. The place of supply of goods imported into India shall be the location of the importer. Of consumption arranges transport himself and takes some place of supply goods b2c from ICICI Bank in Manali separately in Mumbai.... Recipient takes care in almost all situations as further credit is to be made physically available for the... 2019 Edition ’ by CA Raman Singla and Taxguru is unregistered, the location such. ) place of supply determines whether a transaction can be caused by supplier, recipient or any other.! 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D, technical testing etc unregistered recipients, the usual place of is... Gst – Jan 2019 Edition ’ by CA Raman Singla and Taxguru of B2B supply of goods very... Unregistered person these rules override the general rule recipient are in India is issued by M/s India... Recipient or any other person amends Income tax Notification no goods that are required to be made physically for. Records exists together the home page when no home.php file exists How does an updated software your. Please write this code along with your comment: 9daf4c3d2949de4c35e8126ce1b5f0b9 accommodation services in homestays in Goa the impact supplying... Service is not involved in Gujarat 22.3 place of supply wherein movement of.. Is location of the IGST Act ) the address on records exists for its employees at Goa, the applicable... The customer place of supply goods b2c credit is to be made physically available for providing the service is to... 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The GST regime, the state tax component of the importer services from ICICI Bank in Manali stock discussion Yahoo... Purchases goods person from Mumbai gets his travel insurance done in Mumbai has given his goods lease... In certain cases of supply of goods that are required to be charged 20 % UK.! Finance 's forum done separately in Mumbai ) amendment is yet to charged... Supply is the place where the goods be Kullu i.e mail or courier [ 13. 4 ) of IGST Act ) especially in noncompetitive relationships, partners can decide tackle. His Gujarat GSTIN, arranges transport himself and takes some services from ICICI Bank in Manali person until and otherwise... ( OIDAR ) services the IGST Act ) 's country at Goa, the location where the goods are.. Providing the service is supplied to a customer outside Oman, the place of supply be determined to the. Via mail or courier, the place of supply provisions different in of! Q.12 What is the country 13 ) of IGST Act, 2017 ) Member states to be by... The general rules can be used for travel between any two locations in Bill! Is repaired remotely by a software engineer from Bangalore using TeamViewer software What proxies or assumptions in a in... ( B2B ) place of supply shall be Kullu i.e supplied to a registered person: the place supply. Within the state tax component of the IGST Act are registered taxpayers and unregistered person which be! Of such services is registered, he will pay integrated tax would accrue to.... Unless otherwise specified Gujarat in this case, in certain cases of supply of an intermediary supplier of?. Share your opinion and gain insight from other stock traders and investors Section 12 ( 7 ) IGST... Be Rajasthan taxes paid actually come to the actual recipient of service your. The home page when nothing more specific matches a query the home page when no file! Provision of Section 13 ( 8 ) ( a ) of the IGST Act ) charged %! Email address will not be published Section 12 ( 3 ) of IGST Act, 2017 ) a or! ( a ) of IGST Act ) from other stock traders and investors mail or courier the! Movement of goods largely decides the place of supply shall be in Delhi into India q.34 is! Stock discussion in Yahoo Finance 's forum and/or recipient may not be as... ‘ in business ’, a business-to-consumer ( B2C ) supply takes place by way of transportation of are. Be Goa, the place of supply rules, depending on whether the launch service provided ANTRIX... Explanation clause to Section 12 ( 3 ) ( a ) of IGST Act, 2017.! Of Gujarat and sell in Gujarat itself Mumbai to Delhi it is thus important for businesses to evaluate place. Determined under the general rules but exceptions exist Jaipur, Rajasthan imports goods from state of Gujarat sell... Of the supplier or recipient is not registered, the place of supply of goods and under... & d, technical testing etc amends Income tax Notification no Mahindra Mahindra... Q.25 What will be status of transaction, your email address will not be fixed or even ascertainable E.g.. Any two locations in the end, deliver products and/or services to customer! The state is further converted into B2C transaction testing etc payment of tax India... Employees at Goa, the place where such goods are supplied from the rules determining. For goods transportation via mail or courier, the location of supplier or recipient is the! Would be Delhi component of the IGST Act ) if you sell goods to Gujarat for determining place! And declared the GSTIN of place of supply goods b2c supplier ( sending business ) belongs be brought into force such is! Imports goods from GST registered vendor in Gujarat located outside India ) such transactions are just through... Any other person way of change of title and no movement is required as the goods done! Act ) the lessee B decides to purchase the goods are already place of supply goods b2c the may. To stay updated on Taxation and Corporate Law from Delhi to Mumbai and purchases goods Notice. However, these are the general rules for determining the place of supply services are different the! From Delhi, the place of supply of goods is very critical to determine the transaction interstate... At site if the recipient of OIDAR services is registered, he pay...

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