TMI BlogPlace of Supply of Services (Location of supplier as well as recipient are in India)X X X X Extracts X X X X X X X X Extracts X X X X ..... supply is the location of the recipient, where the address on records exists. However, in many cases, the address of recipient is not available, in such cases, location of the supplier of services is taken as proxy for place of supply. Q 15. What is the place of supply in case of services in relation to immovable property? Ans. Any service provided directly in relation to an immovable property including services provided by architects, interior decorators, surveyors, engineers and other related experts or estate agents, any service provided by way of grant of rights to use immovable property or for carrying out or coordination of construction shall be the location at which the immovable property is situated. ( Section 12(3) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent shall be the location of such person. However, if the recipient is not registered, the place of supply shall be the place where event is held. Since the event is being held in multiple states and a consolidated amount is charged for such services, the place of supply shall be taken as being in each state in proportion to the value of services so provided in each state. (The Explanation clause to section 12(7) of the IGST Act ) Q 20. What will be the place of supply of goods services by way of transportation of goods, including mail or courier? Ans. In case both location of supplier location of recipient is in India: If the recipient is registered, the location of such person shall be the place of supply. However, if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tually performed. Q 22. What will be the place of supply in case of training services provided in Goa? Ans. When provided to a registered person: The place of supply shall be the location of such registered person. If M/s Mahindra Mahindra Ltd, Mumbai conducts training for its employees at Goa, the place of supply shall be Mumbai. When provided to a person other than a registered person: The place of supply shall be the location where the services are actually performed viz Goa Q 23. What will be the place of supply of passenger transportation service, if a person travels from Mumbai to Delhi and back to Mumbai? Ans. If the person is registered, the place of supply shall be the location of recipient. If the person is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice. In case of pre-paid connections, the place of supply shall be the place where payment for such connection is received or such pre-paid vouchers are sold. However, if the recharge is done through internet/e-payment, the location of recipient of service on record shall be the taken as the place of service. For international supplies: The place of supply of telecom services is the location of the recipient of service. Q 26. A person in Goa buys shares from a broker in Delhi on NSE (in Mumbai). What will be the place of supply? Ans. The place of supply shall be the location of the recipient of services on the records of the supplier of services. So Goa shall be the place of supply. Q 27. A person from Mumbai goes to Kul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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