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GST - Place of Supply
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GST - Place of Supply
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Chapters / List

  1. Introduction to IGST and Meaning of Place of Supply
  2. Determination of Place of supply of Goods
  3. Determination of Place of supply of Goods imported into, or exported from India
  4. Determination of Place of supply of Services in India - General Provision [Sec. 12(2)]
  5. Determination of Place of supply of Services in India - Specific Provision
  6. POS - Services in relation to an immovable property (within India) [Sec. 12(3)]
  7. POS - Restaurant service, personal grooming/fitness/beauty and health services (within India) [Sec. 12(4)]
  8. POS - Training and performance appraisal services (within India) [Sec. 12(5)]
  9. POS - Services by way of admission to events/amusement park/other places (within India) [Sec. 12(6)]
  10. POS - services in ration to Organisation of events (within India) [Sec. 12(7)]
  11. POS - services in relation to transportation of goods including mails or courier (within India) [Sec. 12(8)]
  12. POS - Services in relation to passenger transportation services (within India) [Sec. 12(9)]
  13. POS - Services in relation to services on board a conveyance (within India) [Sec. 12(10)]
  14. POS - Services in relation to telecommunication services (within India) [Sec. 12(11)]
  15. POS - Services in relation to Banking and other financial services (within India) [Sec. 12(12)]
  16. POS - Services in relation to insurance services (within India) [Sec. 12(13)]
  17. POS - Services in relation to Advertisement Services to Specified services (within India) [Sec. 12(14)]
  18. Determination of Place of supply of services where location of supplier or location of recipient is outside India - General Provision [sec. 13(2)]
  19. Determination of Place of supply of services where location of supplier or location of recipient is outside India - Specific Provision
  20. POS - Services is related Performance based services (Where either the supplier or the recipient is located outside India) [Sec. 13(3)]
  21. POS - Services in relation to immovable property (Where either the supplier or the recipient is located outside India) [Sec. 13(4)]
  22. POS - Services in relation to admission to or organization of events etc. (Where either the supplier or the recipient is located outside India) [Sec. 13(5)]
 
 
 
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