PLACE OF SUPPLY OF SERVICES AS PER INTEGRATED GOODS AND SERVICE TAX ACT, 2017

10 Jun

PLACE OF SUPPLY OF SERVICES AS PER INTEGRATED GOODS AND SERVICE TAX ACT, 2017

Place of supply of services as per Integrated Goods and Services Tax Act 2017, when the supplier of service or recipient of service is located outside India.

Section reference Service rendered in relation to Nature of service Place of supply Note Reference
13(3)(a) Goods 1. Service rendered in relation to goods and
2. the goods are made available by the service recipient to the supplier of services or to any person on behalf of the supplier of services
Place where the services has been performed Note 1 & 2
Goods When the services mention in Section13(3)(a) has been provided from a remote location by electronic means Place where the goods are located
13(3)(b) Individual 1. Service rendered in relation to individual, either as recipient or to a person acting on behalf of the service recipient

2. Physical presence of the recipient or his representative is required with the supplier of services

Place where the services has been performed Note 2
13(4) Immovable property Services supplied directly in relation to an immovable property, including
1. services by interior decorators, architect, experts, estate agents
2. supply of accommodation by a hotel, inn, guest house, club or campsite, by whatever name called,
3. grant of right to use immovable property
4. Services for carrying out and co-odination of construction works
Location/ intended location of immovable property Note 2
13(5) Event management services Admission to, or organisation of a cultural, artistic, sporting, scientific, educational or entertainment event, or a celebration, conference, fair, exhibition or similar events, and ancillary services Location where the event is held Note 2
13(8) Banking services
Intermediary services Hiring services
Banking services
In termediary services
services consisting of hiring of means of transport, including yachts but excluding aircrafts and vessels, up to a period of one month.
Location of the supplier of services
13(9) Transportation of goods Transportation of goods excluding courier/mail Place of destination of goods
13(10) Transportation of passengers Transportation of passengers Place of embarkmen for continuous journey
13(11) Supply of services on board conveyance Supply of services on board conveyance First scheduled point of departure on such conveyance
13(12) supply of online information and database access or retrieval services supply of online information and database access or retrieval services Location of the recipient of services Note 3

Note 1: In case of services supplied in respect of goods which are temporarily imported into India for repairs and are exported after repairs without being put to any other use in India, Section 13(3)(a) does not apply.

Note 2: Where any services is supplied at more than one location, including a location in the taxable territory, its place of supply shall be the location in the taxable territory. (Section 13(6) of IGST Act,2017)

When the services are provided in more than one state or union territory and consolidated amount charged – the place of supply of services shall be in each of the respective States or Union territories proportionate to the value for services rendered separately / determined in terms of the contract or agreement entered into in this regard (Section 13(7) of IGST Act,2017)

Note 3: Service recipient shall be deemed to be located in the taxable territory, if any two of the following non contradictory
conditions are satisfied, namely:

* Location address provided by recipient is in taxable territoy
* Billing address is in taxable territory
* Internet protocol address is in taxable territory
* Credit card / debit card/ Store value card/ charge card/ smart card or any other card by which the recipient of services settles payment has been issued in the taxable territory;
*Bank account used for payment is maintained in the taxable territory
*Country code of the subscriber identity module card used by the recipient of services is of taxable territory
* Location of the fixed land line through which the service is received by the recipient is in the taxable territory.

 

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