{"id":6633,"date":"2021-12-16T16:10:10","date_gmt":"2021-12-16T16:10:10","guid":{"rendered":"https:\/\/msassociates.pro\/articles\/?p=6633"},"modified":"2022-09-08T17:27:40","modified_gmt":"2022-09-08T17:27:40","slug":"understanding-place-of-supply-1","status":"publish","type":"post","link":"https:\/\/www.msassociates.pro\/articles\/understanding-place-of-supply-1\/","title":{"rendered":"Understanding place of supply-1"},"content":{"rendered":"\n

Determining the Place of Supply of goods or services is very important as it determines the nature of the tax to be paid. In case, when the location of the supplier and place of supply are in the same state, CGST and SGST will be levied, whereas if the place of supply is in a different state, then IGST will be levied. Which tax is to be levied (IGST or CGST and SGST\/UTGST) depends on whether a particular transaction is an Inter-state supply or Intra-state supply. Hence, every transaction has to go through the test of provisions relating to the place of supply in order to determine which tax is to be levied.<\/p>\n\n\n

\n

Nature of Transaction<\/strong><\/p>\n<\/td>

\n

Place of supply of goods<\/strong><\/p>\n<\/td><\/tr>

\n

Services provided to the registered person<\/p>\n<\/td>

\n

Location of the person<\/p>\n<\/td><\/tr>

\n

Provided to someone other than the registered person<\/p>\n<\/td>

\n
    \n
  • Location of the recipient where the address on record exists<\/li>\n
  • Other cases-location of the supplier<\/li>\n<\/ul>\n<\/td><\/tr>
\n
    \n
  1. Services in relation to immovable property including ancillary services<\/li>\n
  2. Lodging accommodation by hotel, inn, club, guest house etc.<\/li>\n
  3. Accommodation of any <\/strong>immovable property for organizing any event<\/li>\n<\/ol>\n

    E.g. Marriage, reception or related<\/p>\n<\/td>

\n

Where the immovable property is located or intended to be located<\/p>\n<\/td><\/tr>

\n

Restaurant and catering, fitness, beauty treatment, health, and plastic surgery<\/p>\n<\/td>

\n

Location where the services are actually performed<\/p>\n<\/td><\/tr>

\n

Services in relation to training and performance appraisal<\/p>\n<\/td>

\n
    \n
  • Registered person- location of such a person<\/li>\n
  • Other than the registered person- where services are actually performed<\/li>\n<\/ul>\n<\/td><\/tr>
\n

Admission to any event<\/p>\n

E.g. Cultural, educational, entertainment, artistic, sports etc.<\/p>\n<\/td>

\n

Location where the event is actually held<\/p>\n<\/td><\/tr>

\n

Organizing of cultural, artistic, educational, scientific events, including services in relation to conferences, fairs, exhibitions, and  celebrations<\/p>\n<\/td>

\n
    \n
  • Registered person- location of such a person<\/li>\n
  • Other than the registered person- where services are actually performed<\/li>\n
  • When the event is held in more than one state for the consolidated price, it will be based on the proportion of the value of services provided in the state<\/li>\n<\/ul>\n<\/td><\/tr>
\n

Services in relation to training and performance appraisal     <\/p>\n<\/td>

\n
    \n
  • Registered person-location of such a person<\/li>\n
  • Other than the registered person- where services are actually performed<\/li>\n<\/ul>\n<\/td><\/tr>
\n

Admission to any event<\/p>\n

E.g., Cultural, educational, entertainment, artistic, sport etc.<\/p>\n<\/td>

\n

Location where the event is actually held<\/p>\n<\/td><\/tr>

\n

Organizing cultural, artistic, educational, scientific events, including services in relation to conference, fair, exhibition, and celebration<\/p>\n<\/td>

\n
    \n
  • Registered person-location of such a person<\/li>\n
  • Other than the registered person-where services are actually performed<\/li>\n
  • When an event is held in more than one state for a consolidated price, based on proportion to the value of services provided in the state<\/li>\n<\/ul>\n<\/td><\/tr>
\n

Transportation of goods including mail or courier <\/p>\n<\/td>

\n
    \n
  • Registered person\u2013location of such a person<\/li>\n
  • Other than the registered persons \u2013 location at which goods are handed over for their transportation<\/li>\n<\/ul>\n<\/td><\/tr>
\n

Passenger transportation services<\/p>\n<\/td>

\n
    \n
  • Registered person\u2013location of such a person<\/li>\n
  • Other than reg. person place where the passenger embarks on the conveyance for a continuous journey<\/li>\n<\/ul>\n<\/td><\/tr>
\n

Services onboard a vessel, aircraft, motor car, and train<\/p>\n<\/td>

\n

Location of the first scheduled point of departure for the journey<\/p>\n<\/td><\/tr>

\n

Banking and other financial services, including stock broking services<\/p>\n<\/td>

\n
    \n
  • Location of the recipient of service on record of the service provider<\/li>\n
  • Service is not linked to the account of the recipient-location of the service provider<\/li>\n<\/ul>\n<\/td><\/tr>
\n

Insurance services <\/p>\n<\/td>

\n
    \n
  • Registered person-location of such a person<\/li>\n
  • Other than the registered person-location of the recipient of services on record of the supplier<\/li>\n<\/ul>\n<\/td><\/tr>
\n

Advertisement services to:<\/p>\n

    \n
  • Central\/State Govt.<\/li>\n
  • Statutory body<\/li>\n
  • Local authority<\/li>\n<\/ul>\n<\/td>
\n

Location where the services are provided<\/p>\n

If the consolidated price is more than one state on a proportionate basis<\/p>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"

Determining the Place of Supply of goods or services is very important as it determines the nature of the tax to be paid. In case, when the location of the supplier and place of supply are in the same state, CGST and SGST will be levied, whereas if the place of supply is in a […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-6633","post","type-post","status-publish","format-standard","hentry"],"yoast_head":"\nUnderstanding place of supply-1<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.msassociates.pro\/articles\/understanding-place-of-supply-1\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Understanding place of supply-1\" \/>\n<meta property=\"og:description\" content=\"Determining the Place of Supply of goods or services is very important as it determines the nature of the tax to be paid. In case, when the location of the supplier and place of supply are in the same state, CGST and SGST will be levied, whereas if the place of supply is in a […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.msassociates.pro\/articles\/understanding-place-of-supply-1\/\" \/>\n<meta property=\"og:site_name\" content=\"MS & Associates\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/MukundaShivaAssociates\/\" \/>\n<meta property=\"article:published_time\" content=\"2021-12-16T16:10:10+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-09-08T17:27:40+00:00\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script 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