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Section reference
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Nature of service
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Place of supply
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Note Reference
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| 12(3) | Immovable property :
* Services provided by Architects, engineers, interior decorator, surveyor, and other related experts, grant of right to use or for carrying out / coordinating construction work |
1. Location/ intended location of the immovable property
2. If property located outside India, location of the service recipient |
Note 1 |
| 12(4) | Restaurant and catering services, personal grooming, fitness, beauty treatment, cosmetic and plastic surgery | Location where the act has been performed | |
| 12(5) | Training and performance appraisal | 1. Location of the Registered person (*) 2. In case of unregistered person, Place where the act has been performed |
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| 12(6) | Admission to event:
Admission to cultural, artistic, sporting, scientific, educational, entertainment events, amusement park and ancillary services |
Place where the act/event has been actually held | |
| 12(7) | Event management services:
Organizing and sponsorship of events mentioned in section 12(6) including conference, fair, exhibition, celebration etc |
1. Location of the Registered person (*) 2. In case of unregistered person, Place where the act/event has been actually held 3. If event is held outside India, Location of the recipient |
Note 1 |
| 12(8) | Transportation of goods including by mail or courier | 1. Location of the Registered person (*) 2. In case of unregistered person, place where goods are handed over for transportation |
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| 12(9) | Passenger transportation service | 1. Location of the Registered person (*) 2. In case of unregistered person embarks on conveyance for continuous journey 3. If place of embarkment is not certain, then section 12(2) applies |
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| 12(10) | Services on board a conveyance including vessel, aircraft, train or motor vehicle | Location of the first scheduled point departure | |
| 12(11) | Telecommunication services – including data transfer, broadcasting, cable and direct to home television (DTH) services : |
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| Fixed telecommunication line, leased circuits, internet leased circuit, cable or dish antenna | Address of the fixed telecommunication line | Note 1 | |
| Mobile telecommunication and internet connection – post paid | Billing address of the recipient | Note 1 | |
| Mobile telecommunication and internet connection, DTH services – prepaid | 1. Location of the selling agent/ re-sellers / distributor
2. Location of from which Any person sells the voucher to final subscriber |
Note 1 | |
| other cases | Address of the service recipient as per records
if address not available, location of the supplier |
Note 1 | |
| Prepaid service is availed or the recharge is made through internet banking/ electronic mode of payment | Address of the service recipient as per records | Note 1 | |
| 12(12) | Banking, financial services including stock broking | Location of the service recipient available on records | |
| 12(13) | Insurance services | 1. Location of the Registered person (*)
2. In case of unregistered person, location of the service recipient available on records |
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| 12(14) | Advertisement services to Central government, State government, a local authority meant for the States or Union territories | Each of such States or Union territories | Note 1 |
| 12(2) | Residuary clause:
With respect to services not covered under above categories |
1. Location of the Registered person (*) 2. In case of unregistered person, location of the service recipient available on records 3. If recipient address not available, location of the supplier of services |
(*) Registered person indicates registered service recipient
Note 1: When the services are provided in more than one state or union territory and consolidated amount has been charged in respect of the said services, the place of supply of such services shall be taken as being in each of the respective States or Union territories in proportion to the value for services separately collected or determined in terms of the 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.
