Place Of Supply Summary PDF

CA Jasmeet Singh Arora 1 PLACE OF SUPPLY Section 10 Place of Supply Of Goods Other Than Export Section Scenario Location 10(1)(a) Supply Involve movement W...

CA Jasmeet Singh Arora 1 PLACE OF SUPPLY Section 10 Place of Supply Of Goods Other Than Export Section Scenario Location 10(1)(a) Supply Involve movement Where movement of Goods Terminate 10(1)(c) Supply doesn’t involve Where Goods made available place of Delivery movement 10(1)(ca) Supply to a person over the Address of Recipient recorded in invoice. If Not counter to URP available then Location of Supplier 10(1)d) Assembly or Installation Place of Assembly/ Installation involved 10(1)(e) Goods supplied on board of Place where Goods taken on board Conveyance Note : Bill to Ship to model Section 10(1)(b) POS Supply 1 = Location Of 3rd Person on whose instruction goods are delivered. POS Supply 2 = Location where movement of Goods Terminates.  CA Jasmeet Singh Arora 2 Place of Supply in case of supply of services i. Section 12(2) General Rule Service Recipient Place Of Supply Registered Location of SR Unregistered a) SR Address Available Location of SR b) SR Address Not Available Location of SP Specific case section 12 ii. Section 12(3) Service related to immovable property and lodging / Accomodation Construction | Agent | Engineering | Survery etc. of immovable propety. Lodging | Accommodation by Hotel | Inn | Guest House | House Boat. Ancillary Service Related to above Location Of Property Place Of Supply In India Location of Property Outside India (SP/SR in India) Location of SR Note : 1. Provisions are applicable on already constructed as well as yet to be constructed property. 2. Location in more than 1 state UT a) Single Property Is Located @ 2 or more states POS = Based On Area In each state or UT b) Different Property Is located @ 2 or more state POS = Based on No. Of Nights Stayed in Each Property 3. Boat / Vessel : Based on time spent in each state / UT iii. Section 12(4) Restaurant | Catering | Personal Grooming | Fitnes | Beauty | Health Services Including Cosmetic & Plastic Surgery. POS = Place where service have been performed.  CA Jasmeet Singh Arora 3 iv. Section 12(5) Training & Appraisal Services Service Recipient Place Of Supply Registered Location of SR Unregistered Place where service have been Performed v. Section 12(6) Admission to Event | Park | other Place Location of Place or Where Event is held vi. Section 12(7) Organizing of Event and Sponsorship Services Service Recipient Place Of Supply Registered Location of SR Unregistered a) Event Held In India Location Of Event b) Event Held o/s india Location of SR vii. Section 12(8) Transportation of Good including mail & Courier Service Recipient Place Of Supply Registered Location of SR Unregistered Location Where goods are handed over to Transporter viii. Section 12(9) Transportation of Passenger Ticket Is Issued Service Recipient Place Of Supply Registered Location of SR Unregistered Location Where Passenger Embarks On Journey Issue Of Passage For Future Journey Where Boarding Point Is Not Known Service Recipient Place Of Supply Registered Location of SR Unregistered a) SR Address Available SR Location b) SR Address Not Available SP Location Note: Return Journey Is Treated as separate journey Even Ticket for both side is issued at the same time  CA Jasmeet Singh Arora 4 ix. Section 12(10) Service provided on Board | Conveyance First Schedule point of departure of that convince x. Section 12(11) Telecommunication Services Note: Leased circuit through more than 1 State | UT Determine Based on no. of points in each state | UT. xi. Section 12(12) Banking and Financial services including stock broking services Location of Recipient → If Not available → Location of Supplier xii. Section 12(13) Insurance Business – Location of Recipient xiii. Section 12(14) Advertisement Services to Government. Each of state where Advertisement Broadcasted | RUN | Played. [Determine as per contract if not available below procedure] a) Advt. in Hoardings - No of Hoardings in each state/UT b) Advt in television charnel - Each state /UT Based on viewership of charnel in each State | UT [viewership Based on BARB published data of last week of Preceding quarter]  CA Jasmeet Singh Arora 5 if figures Related to Region having >1 states [Proportion Based on population] c) Advt. on Internet / through sms. Each State Based on intent Subscriber (Internet)| telecoms Subscriber (sos) [Based on TRA2 Data of last evarten of Preceding financial year (in case of Internet) / of Preceding Quarter (in case of Sis). Clarification Regarding Place of Supply in Case of Supply of Services in Respect of Advertising Sector Issue 1 There may be a case wherein there is supply (sale) of space or supply (sale) of rights to use the space on the hoarding/structure (immovable property) belonging to vendor to the client/advertising company for display of their advertisement on the said hoarding/structure. What will be the place of supply of services provided by the vendor to the advertising company in such case? Clarification: As hoardings/structure are fixed to the ground, they're considered part of the immovable property (like land or buildings). The place of supply in such cases is the place where the hoardings are located as per section 12(3). Issue 2: There may be another case where the advertising company wants to display its advertisement on hoardings/billboards at a specific location availing the services of a vendor. The responsibility of arranging the hoardings/billboards lies with the vendor who may himself own such structure or may be taking it on rent or rights to use basis from another person. The vendor is responsible for display of the advertisement of the advertisement company at the said location. During this entire time of display of the advertisement, the vendor is in possession of the hoarding/structure at the said location on which advertisement is displayed and the advertising company is not occupying the space or the structure. In this case, what will be the place of supply of such services provided by the vendor to the advertising company? Clarification: As the advertising company isn't buying the space or rights to the space directly, but only availing a service to display its advertisements, the place of supply shall be  CA Jasmeet Singh Arora 6 determined as per Section 12(2). Therefore is SR is registered or if unregistered but address of SR is available, then place of supply shall be location of SR. Otherwise location of SP.