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POS - Services is related Performance based services (Where either the supplier or the recipient is located outside India) [Sec. 13(3)] - GST Ready Reckoner - GSTExtract ..... fter such repairs or treatment or process without being put to any use in India, other than that which is required for such repairs or treatment or process. 2. Section 13(3)(b) of IGST Act 2017, Services supplied to an individual, represented either as the recipient of services or a person acting on behalf of the recipient, which require the physical presence of the recipient or the person acting on his behalf, with the supplier for the supply of services. Location where the services are actually performed Note - As per section 13(6) of 13(7) of IGST Act 2017, where any services referred to in section 13(3) is supplied services are supply at more than one location, including a location in the taxable territory, its place of supply shall be ..... x x x x x Extracts x x x x x POS - Services is related Performance based services (Where either the supplier or the recipient is located outside India) Sec. 13(3) - GST Ready Reckoner - GST x x x x x Extracts x x x x x ..... ess other than cutting, polishing and finishing. M/s Ankit Enterprises requests M/s Joinder Drills for use of such tools for his business in India for 3 months, which is agreed to by the supplier. it then exports it to the Australian supplier, invoicing it for ₹12,00,000/- for processing it into the required tool. In this case, the place of supply of the services provided by M/s Ankit Enterprises is the place where the services are actually performed i.e. India as the tools to be exported have been used for 3 months before their export. Value of supply of service supplied in more than one State/Union territory The value of services supplied in respect of goods (i) which are required to be made physically available by the recipient of ..... x x x x x Extracts x x x x x POS - Services is related Performance based services (Where either the supplier or the recipient is located outside India) Sec. 13(3) - GST Ready Reckoner - GST x x x x x Extracts x x x x x ..... rvice of servicing of two cars belonging to Mr. X. One car is of manufacturer J and is located in Delhi and is serviced by its Delhi workshop. The other car is of manufacturer A and is located in Gurugram and is serviced by its Gurugram workshop. The value of service attributable to the Union Territory of Delhi and the State of Haryana respectively shall be calculated by applying the ratio of the invoice value of car J and the invoice value of car A, to the total value of the service. In the case of services supplied to individuals, by applying the generally accepted accounting principles. Example - A makeup artist M has to provide make up services to an actor A. A is shooting some scenes in Mumbai and some scenes in Goa. M provides the mak ..... x x x x x Extracts x x x x x POS - Services is related Performance based services (Where either the supplier or the recipient is located outside India) Sec. 13(3) - GST Ready Reckoner - GST x x x x x Extracts x x x x x
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