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READING DOWN MODEL IGST ACT (PART-7)

Goods and Services Tax - GST - By: - Dr. Sanjiv Agarwal - Dated:- 27-7-2016 - Determination of place of supply of services is important for goods and Service Tax. Section 3 and 3A of IGST Act lay down principles for determining supply of goods and/ or services in the course of inter-state and intra-state trade or commerce. There provisions are subject to section 6 on place of supply of services. Two terms are important for determination of place of supply of services viz, 'service' and & .....

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Rules, 2012 govern the determination of place of provision of services. These rules shall be replaced by section (6) of the model law. Determination of Place Provision of Service (Section 66C) Section 66C of Finance Act, 1994 seeks to empower the Central Government to make rules to determine the place of provision of service having regard to the nature and description of various services. Section 66C reads as under - (1) The Central Government may, having regard to the nature and description of .....

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28/2012-ST, dated 20-6-2012 w.e.f. 1-7-2012. Such rules shall determine the place of provision of services for levy of service tax. Such rules shall determine- Place where services are provided - Place where services are deemed to have been provided, or - Place where services are agreed to be provided, or - Place where services are deemed to have been agreed to be provided The place of provision of service rules will determine the place where the services shall be deemed to be provided. It s tax .....

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nerally place of supply of services made to a registered person shall be the location of services receiver, except for services mentioned in sub-sections (4) to (15). The provisions of section (6) will take into account the present Place of Provision of Services Rules, 2012 and as such, no separate rules are likely to be prescribed. Unlike the present provisions to determine place of provision of service, where there is a general rule of destination based place (recipient) and a rule prescribing .....

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ply of services shall be determined in terms of section (6). Registered / unregistered person Unlike the present place of provision of service norms, place of supply of services for IGST shall be determined on the basis of status of person who in recipient (i.e. whether he is registered or not. 'Registered person' is not defined either in CGST law or IGST law but taxable person has been defined. Going by the definition of taxable person in section 9 of the GST Act, it includes both, regi .....

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. registered person) Services listed in sub-section 4 to 15 of section 6 3 Any person, other than registered person Location of recipient where address on record exists ; In other cases, location of supplier Services listed in sub-section 4 to 15 of section 6 'Address on record' is defined in section 2(3) of the GST Act as the address of the recipient as available in the records of the supplier. The address therefore, shall be reckoned as that available with supplier and not as shown by .....

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or estate agents, any service provided by way of grant of rights to use immovable property or for carrying out or co-ordination of construction work, or (b) by way of lodging accommodation by a hotel, inn, guest house, home stay, club or campsite, by whatever name called and including a house boat or any other vessel, or (c) by way of accommodation in any immovable property for organizing any marriage or reception or matters related therewith, official, social, cultural, religious or business f .....

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cluding cosmetic and plastic surgery Location where the services are actually performed. Location where the services are actually performed. (6) The place of supply of services in relation to training and performance appraisal Location of such person Location where the services are actually performed (7) The place of supply of services provided by way of admission to a cultural, artistic, sporting, scientific, educational, or entertainment event or amusement park or any other place and services .....

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of any of the above events or services, or assigning of sponsorship of any of the above events. (See Note to below 2) Location of such person. Place where the event is actually held. (9) The place of supply of services by way of transportation of goods, including by mail or courier Location of such person Location at which such goods are handed over for their transportation. (10) The place of supply of passenger transportation service [Where the right to passage is given for future use and the p .....

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nce for the journey. Location of the first scheduled point of departure of that conveyance for the journey. (12) The place of supply of telecommunication services including data transfer, broadcasting, cable and direct to home television services to any person shall- (a) in case of services by way of fixed telecommunication line, leased circuits, internet leased circuit, cable or dish antenna. (b) in case of mobile connection for telecommunication and internet services provided on post-paid basi .....

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alled for receipt of services. Location of billing address of the recipient of services on record of the supplier of services; Location where such pre-payment is received or such vouchers are sold: Location where the telecommunication line, leased circuit or cable connection or dish antenna is installed for receipt of services. Location of billing address of the recipient of services on record of the supplier of services; Location where such pre-payment is received or such vouchers are sold: (13 .....

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ion of the recipient of services on the records of the supplier of services. (15) The place of supply of advertisement services to the Central Government, a State Government, a statutory body or a local authority meant for identifiable States. Located in each of such States and the value of such supplies specific to each State shall be in proportion to amount attributable to service provided by way of dissemination in the respective States as may be determined in terms of the contract or agreeme .....

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