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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] - GST Ready Reckoner - GSTExtract Determination of Place of supply of services where location of supplier or location of recipient is outside India - General Provision 1. The provisions of this section shall apply to determine the place of supply of services where the location of the supplier of services or the location of the recipient of services is outside India. [ Section 13(1) of IGST Act 2017 ] Section 13 of IGST Act 2017 , contains the provisions for determining the place of supply of services w here the location of the supplier of services or the location of the recipient of services is outside India. The place of supply of services is governed by, ( a ) General Provisions [ Section 13(2) of IGST Act 2017 ] ( b ) Specific Provisions [under section 13(3) to (13) 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 13 of IGST Act 2017. 2. ( a ) General Provisions [ Section 13(2) of IGST Act 2017 ] If the supply of service does not fall in any of the specific cases provided under section 13(3) to (13). 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 13(3) to (13) Location of recipient is available Location of the recipient of services Location of recipient is not available Location of the supplier of services Examples Example 1:- RST INC, a corn chips manufacturing company based in USA, intends to launch its products in India. However, the company wishes to know the taste and sensibilities of Indians before launching its products in India. For this purpose, RST Inc has ABC consultants, Mumbai(Maharashtra) to carry out a survey in India to enable it to make changes, if any, in its products to suit Indian taste. The survey is to be solely based on the oral replies of the surveyees, they will not be provided any sample by RST Inc. to taste. ABC consultants will be paid in convertible foreign exchange for the assignment. In this case, given case does not fall under any of such specific situation and thus, the place of supply in this case will be determined under sub-section(2) of section 13 of IGST Act 2017. thus the place of supply of services in this case is the location of recipient of services i.e. USA. Example 2:- XY Ltd. (registered in Rajasthan) received legal services from an attorney in UK(unrelated person)in relation to registration of a trademark in UK. A consideration of euro 8000/- was paid by the companies attorney in UK. In the given case , the services provider is outside India and service recipient is in India. The place of supply will be determined on the basis of the provisons of section 13 of IGST Act 2017.The given services does not get covered under any of the specific provisions of section 13 the place of supply thereof will be governed by general rules i.e. place of supply of services will be the location of the recipient of services i.e. Rajasthan(India).
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