TMI BlogPOS - Services is related Performance based services (Where either the supplier or the recipient is located outside India) [Section 13(3) of IGST Act]X X X X Extracts X X X X X X X X Extracts X X X X ..... of services, or to a person acting on behalf of the supplier of services in order to provide the services: POS shall be Location where the service is actually performed Services are provided from a remote location by way of electronic means POS shall be Location where goods are situated at the time of supply of services Exception :- This sec. 13(3)(a) of IGST Act 2017, shall not apply, if services supplied in respect of goods which are temporarily imported into India for repairs or for any other treatment or process and are exported after such repairs or treatment or process without being put to any use in India, other than that which is r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... han one State/Union territory [ under rule 7 of IGST Rules 2017 ]. where such services (specified u/s 13(3) of IGST Act) are supplied in more than one State or Union territory, and the proportion of value attributable to each such State and Union territory in the absence of any contract or agreement between the supplier of service and recipient of services for separately collecting or determining the value of the services in each such State or Union territory, as the case maybe, shall be determined in the following manner, namely: - In the case of services supplied on the same goods , Basis of apportionment:- by equally dividing the value of the service in each of the States and Union territories wher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mple - 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 makeup services in Mumbai and Goa. The services are provided in Maharashtra and Goa and the value of the service in Maharashtra and Goa will be ascertained by applying the generally accepted accounting principles. Important Clarification 1. Place of supply in case of supply of various services on unpolished diamonds such as cutting and polishing activity which have been temporarily imported into India and are not put to any use in India. ( Circular No. 103/22/2019-GST dated 28.06.2019) In case of cutting and polishing activity on unpolished diamonds which are temp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST Act. Provisions of Section 13(3)(a) of IGST Act do not apply separately for determining the place of supply for ancillary supply in such cases. Examples Example 1:- XYZ Ltd (registered) of New Delhi imports machinery from Germany to be installed in New Delhi. The service engineer also arrives for installation of machinery as per the contract. Since, the machinery is getting installed at New Delhi, In this case, POS shall be , the service supplied by the engineer for installation, the place of supply will be New Delhi. Example 2:- ABC Ltd exported goods to GMBH Inc of Germany. The goods were imported into India for free repairs for one year as per the contract. The goods were exported af ..... X X X X Extracts X X X X X X X X Extracts X X X X
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