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PLACE OF SUPPLY OF SERVICES UNDER GST REGIME – PART I

Goods and Services Tax - GST - By: - Mr. M. GOVINDARAJAN - Dated:- 2-6-2017 Last Replied Date:- 3-6-2017 - Place of Supply Section 2(71) of CGST Act, 2017 defines the expression place of supply as the place of supply as referred to in Chapter V of the Integrated Goods and Services Tax Act, 2017 ( Act for short). Place of supplier of services Section 12(2) of the Act provides for the place of supply of services where location of supplier and recipient is in India. Section 13 provides for the plac .....

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n of such fixed establishment; where a supply is made from more than one establishment whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provision of the supply; and in absence of such places, the location of the usual place of resident of the supplier. Location of the recipient of services Section 2(14) of the Act defines the expression location of the recipient of services as- where a supply is received at place of business .....

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aces, the location of the usual place of residence of the recipient. Place of supply of services where location of supplier and recipient is in India Section 12(1) of the Act provides that 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. Place of supply directly in relation to an immovable property Section 12(3) provides that the place of supply of services .....

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ation in any immovable property for organizing any marriage or reception or matters related thereto, official, social, cultural, religious or business function including services provided in relation to such function at such property; or any services ancillary to the services referred to above shall be the location at which the immovable property or boat or vessel is located or interest to be located. If the location of the immovable property or boat or vessel is located or intended to be locate .....

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prescribed. For restaurant etc., Section 12(4) provides that the place of supply of restaurant and catering services, personal grooming, fitness, beauty treatment, health service including cosmetic and plastic surgery shall be the location where the services are actually performed. For training and performance appraisal Section 12(5) provides that the place of supply of services in relation to training and performance appraisal to a registered person shall be the location of such person and to .....

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ed. For organizing a cultural, artistic, sporting etc., Section 12(7) provides that the place of supply of services provided by way of- organization of a cultural, artistic, sporting, scientific, educational or entertainment events including supply of services in relation to a conference, fair, exhibition, celebration of similar events; or services ancillary to organization of any of the events or services referred to above, or assigning of sponsorship to such events- to a registered person, sha .....

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on to the value for services separately collected or determined in terms of contract or agreement entered into in this regard or, in the absence of such contract or agreement, on such other basis as may be prescribed. For transportation of goods Section 12(8) provides that the place of supply of services for transportation of goods, including mail or courier to a registered person shall be the location of each such person; a person other than a registered person, the place of supply shall be the .....

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ard a conveyance, including a vessel, an aircraft, a train or a motor vehicle, shall be the location of the first schedule point of departure of that conveyance for the journey. For telecommunications Section 12(11) provides that the place of supply of telecommunication services including the data transfer, broadcasting, cable and DTH services to any person shall- in case of services by way of fixed telecommunication line, leased circuits, internet leased circuit, cable or dish antenna, be the l .....

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ing agent or re-seller or distributor as per the record of the supplier at the time of supply; or by any person to the final subscriber, the location where such pre payment is received or such vouchers are sold; in other cases the address of the recipient as per the records of the supplier of services; where such address is not available, the place of supply shall be the location of the supplier of services. For banking and other financial rules Section 12(12) provides that the place of supply o .....

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