GST - Place of Supply

Chapters / List

1. Introduction to IGST and Meaning of Place of Supply

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2. Determination of nature of supply - Inter State supply [ Section 7 of IGST Act ]

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3. Determination of nature of supply - Intra state Supply [ Section 8 of IGST Act ]

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4. Supplies in territorial waters [ Section 9 of IGST Act ]

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5. Determination of Place of supply of Goods [ Section 10 of IGST Act ]

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6. Determination of Place of supply of Goods imported into, or exported from Indian [ Section - 11 of IGST, 2017 ]

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7. Determination of Place of supply of Services where location of supplier and recipient in India - General Provision [Section 12(1) & (2) of IGST Act]

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8. Determination of Place of supply of Services where location of supplier and recipient in India - Specific Provision [ Section - 12(3) to 12(14) of IGST Act ]

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9. POS - Services in relation to an immovable property (within India) [ Section 12(3) of IGST Act ]

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10. POS - Restaurant service, personal grooming/fitness/beauty and health services (within India) [Section 12(4) of IGST Act]

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11. POS - Training and performance appraisal services (within India) [ Section 12(5) of IGST Act]

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12. POS - Services by way of admission to events/amusement park/other places (within India) [Section 12(6) of IGST Act ]

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13. POS - services in ration to Organisation of events (within India) [Section 12(7) of IGST Act ]

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14. POS - services in relation to transportation of goods including mails or courier (within India) [Section 12(8) of IGST Act]

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15. POS - Services in relation to passenger transportation services (within India) [ Section 12(9) of IGST Act ]

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16. POS - Services in relation to services on board a conveyance (within India) [Section 12(10) of IGST Act]

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17. POS - Services in relation to telecommunication services (within India) [Section 12(11) of IGST Act ]

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18. POS - Services in relation to Banking and other financial services (within India) [Section 12(12) of IGST Act ]

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19. POS - Services in relation to insurance services (within India) [Section 12(13) of IGST Act ]

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20. POS - Services in relation to Advertisement Services to Specified services (within India) [Section 12(14) of IGST Act ]

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21. Determination of Place of supply of services where location of supplier or location of recipient is outside India - General Provision [section 13(2) of IGST Act]

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22. Determination of Place of supply of services where location of supplier or location of recipient is outside India - Specific Provision

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23. POS - Services is related Performance based services (Where either the supplier or the recipient is located outside India) [Section 13(3) of IGST Act]

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24. POS - Services in relation to immovable property (Where either the supplier or the recipient is located outside India) [Section 13(4) of the IGST Act]

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25. POS - Services in relation to admission to or organization of events etc. (Where either the supplier or the recipient is located outside India) [ Section 13(5) of IGST Act ]

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26. POS - Services in relation to Banking and financial services (Where either the supplier or the recipient is located outside India) [ Section 13(8)(a) of IGST Act ]

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27. POS - Services in relation to Intermediary services (Where either the supplier or the recipient is located outside India) [ Section 13(8)(b) of IGST Act ]

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28. POS - Services in relation to hiring of means of transport including yachts but excluding aircrafts and vessels (Where either the supplier or the recipient is located outside India) [ Section 13(8)(c) ]

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29. POS - Services in relation to Transportation of goods (Where either the supplier or the recipient is located outside India) [ Section 13(9) of IGST Act ]

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30. POS - Passenger transportation services (Where either the supplier or the recipient is located outside India) [ Section 13(10) of IGST Act ]

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31. POS - Services on Board a conveyance (Where either the supplier or the recipient is located outside India) [ Section 13(11) of IGST Act ]

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32. POS - Services in relation to Online information and database access or retrieval services (OIDAR) (Where either the supplier or the recipient is located outside India) [ Section 13(12) of IGST Act ]

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33. Place of supply in case of Certain Notified Services (Where either the supplier or the recipient is located outside India) [ Section 13(13) of IGST Act ]

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34. Special provision for payment of tax by a supplier of online information and database access or retrieval services [ Section 14 of IGST ]

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35. Special provision for specified actionable claims supplied by a person located outside taxable territory [ Section 14A IGST ]

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