Home List Manuals GSTGST Ready ReckonerGST - Place of Supply This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
Determination of Place of supply of Services where location of supplier and recipient in India - General Provision [Section 12(1) & (2) of IGST Act] - GST Ready Reckoner - GSTExtract Determination of Place of supply of Services where location of supplier and recipient in India - General Provision Section 12 of IGST Act 2017 , contains the provisions for determining the place of supply of services where both the location of supplier of services and the location of recipient of services are in India. The place of supply of services is governed by, ( a ) General Provisions [ under Section 12(2) of IGST Act 2017 ] ( b ) Specific Provisions [ under section 12(3) to (14) of IGST Act 2017 ] Here we have discussed on general provision of place of supply and the general provisions are applicable only if the supply of service does not fall in any of the specific cases provided under section 12 of IGST Act 2017. 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. [ Section 12(1) of IGST Act ] General Provisions [ Section 12(2) of IGST Act ] S. No. Nature of Supply of services Place of Supply 1. supply of service does not fall in any of the specific cases provided under section 12(3) to (14) (a) A recipient person is registered person Location of such person (b) A recipient person is other than registered person (unregistered person) If the address of the unregistered person is available in the records of the supplier, the location of such unregistered person. In other cases, the location of the supplier of services Examples:- Example 1:- Mr. Ram, Chartered Accountant registered in New Delhi, makes a supply of service to his client MB Pvt. Ltd. Registered at, Noida, Uttar Pradesh. In this case, since the supply is made to a registered person, Place of supply :- is the location of the registered recipient, i.e. Noida. Example 2:- Mr. Shyam, Chartered Accountant (CA), registered in Gurugram, Haryana, provides consultancy services to his client Mr. C who is a resident of New Delhi but is not registered under GST. In this case, Place of supply determined on the basis of address of recipient available in the records of supplier or not, If the address is available in the records of Mr. C, then place of supply will be location of Mr. C, i.e. Place of supply:- Location of Mr. C, which is New Delhi. If the address of Mr. C is not available in the records, Place of supply:- location of Mr. Shyam (CA), which is Gurugram. Example 3 :- A Barber provides services to so many customers daily but he does not record their names and addresses. Place of supply:- location of the Barber.
|