{"id":25319,"date":"2021-02-01T15:19:02","date_gmt":"2021-02-01T09:49:02","guid":{"rendered":"https:\/\/corpbiz.io\/learning\/?p=25319"},"modified":"2021-02-01T15:19:05","modified_gmt":"2021-02-01T09:49:05","slug":"place-of-supply-for-specific-services-under-gst-regime","status":"publish","type":"post","link":"https:\/\/corpbiz.io\/learning\/place-of-supply-for-specific-services-under-gst-regime\/","title":{"rendered":"Place of Supply for Specific Services under GST Regime"},"content":{"rendered":"\n<p class=\"has-drop-cap\">Under GST rule, the obligation to pay tax occurs at the time of supply and the Place of Supply. In addition, the type of tax to be imposed is determined by the essence of supply under GST. <\/p>\n\n\n\n<p>That is, if the supply is an intra-state supply, CGST along with SGST is imposed. Whereas, if the supply of goods &amp; services is an inter-state supply, then the IGST is levied. The identification of the location of supply of goods and services is very relevant in <a href=\"https:\/\/corpbiz.io\/gst-registration\"><strong>Goods and services tax<\/strong><\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Location for\nSupply of Goods &amp; Services <\/h2>\n\n\n\n<p>In\nthe case of such listed services, <strong><em>Section 12 of the IGST Act 2017<\/em><\/strong> lays\ndown the principles for deciding the location of the supply of services.For\nservices other than those mentioned, the place of delivery of the service will\nbe the same as the place of delivery of the service rendered where;<\/p>\n\n\n\n<ul><li>The service is given to a registered\nindividual; the location of supply shall be that person.<\/li><li>The service is provided to any\nperson other than registered person, the location of supply should be that of-<\/li><li>Place of the recipient where\nthe address on record subsists<\/li><li>Place of the supplier of\nservices in other circumstances.<\/li><\/ul>\n\n\n\n<p>Section\n12 of the IGST Act, 2017 states down the principles for classifying the location\nof supply of services in case of some specified services.With respect of\nservices other than the specified services the situationof supply of service\nwould be as under:-<\/p>\n\n\n\n<ul><li>When the service is provided to registered person situation of supply should be location of such person <\/li><li>When the service is provided to a person other than registered person location of the service should be <\/li><li>Place of the recipient where the address on record exists ;<\/li><li>Place of the supplier of services in other cases.<\/li><\/ul>\n\n\n\n<p class=\"text-left\"><b>Read our article<\/b>:<mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/corpbiz.io\/learning\/gstr-1-filings-and-voluntary-compliance\/\">GSTR-1 \u2013 Everything you need to know about Filings and Voluntary Compliance<\/a><\/mark><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Place of Supply\nfor Specific Services<\/h2>\n\n\n\n<p>Section 12 as well as Section 13 of IGST Act explains about the place for supply for several specific services. They are as follows-<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" width=\"985\" height=\"352\" src=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2021\/02\/Place-of-Supply-for-Specific-Services-in-India.png\" alt=\"Place of Supply for Specific Services\" class=\"wp-image-25341\" srcset=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2021\/02\/Place-of-Supply-for-Specific-Services-in-India.png 985w, https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2021\/02\/Place-of-Supply-for-Specific-Services-in-India-300x107.png 300w, https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2021\/02\/Place-of-Supply-for-Specific-Services-in-India-768x274.png 768w\" sizes=\"(max-width: 985px) 100vw, 985px\" \/><\/figure><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">In Relation to\nan Immovable Property<\/h3>\n\n\n\n<p>Section\n12(3)(a) of the IGST Act, 2017 provides that any service that is rendered\ndirectly in relation to immovable property. It can also include services\nprovided by architects, interior decorators, surveyors, engineers and other relevant\nexperts or estate agents. Any service that is provided by the way of granting\nrights to use immovable property or for the execution or organization of construction\nshould be located at the white site. Where the location of the immovable\nproperty or boat or vessel is located or planned to be located outside India,\nthe location of the receiver shall be the place of provision.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Accommodation Services<\/h3>\n\n\n\n<p>The\nlocation of the hotel, guesthouse, homestay, club or campsite, or houseboat, as\nreferred to in Section 12(3) (b) of the IGST Act, 2017, shall be the place of\nprovision of service in respect of such accommodation service. <\/p>\n\n\n\n<p>In\nthe event of the provision of accommodation facilities for several locations\nthat is located in various states at the time of provision of services. The\nvalue of the provision of service should be treated in proportion to the value\nof the services separately collected or calculated in the terms of the contract\nor agreement entered into in each of the States.In the absence of such a\ncontract or arrangement, the place of delivery shall be decided on the basis of\nsome other fair basis as may be provided for.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Restaurant and Catering\nServices<\/h3>\n\n\n\n<p>The\nlocation where the restaurant and catering facilities are supplied is the place\nwhere the services are actually conducted. Section 12(4) of the IGST Act, 2017\nspecifies that the place where the services are actually performed in terms of\nrestaurant and catering services, personal hygiene, exercise, beauty care,\nhealth services consisting of cosmetic and plastic surgery should be the place\nfor the provision of service.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Training Services<\/h3>\n\n\n\n<p>Section\n12(5) of the IGST Act, 2017 specifies that when a training service is given to\na registered person, the place of provision of training services shall be the\nlocation of that registered person. Where a service is given to a person other\nthan a registered person, the place of supply shall be the place of actual\nperformance of the service.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Admission to Sporting\nEvents<\/h3>\n\n\n\n<p>Section\n12(6) of the IGST Act, 2017 offers that the place where the event is essentially\nheld or where the park or any other place that is situated should be the place of provision of services given by way of\nadmission to cultural, artistic, sports, science, educational or entertainment\nactivities or amusement parks or any other place and services ancillary to\nthem. Section 12(7) of the IGST Act, 2017 specifies that if an event is held\noutside India, the location of the receiver shall be the place of delivery.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Organizing\nEvents<\/h3>\n\n\n\n<p>Section\n12(7) of the IGST Act, 2017 specifies that, when given to a registered\nindividual, facilities relating to the organization of events shall be the\nlocation of such a person. If the service is given to an unregistered\nindividual, the place of provision shall be the place where the event actually\ntakes place.<\/p>\n\n\n\n<p>If the events take place in more than one State and the consolidated sum is paid for the <strong><em>supply<\/em><\/strong><sup><a href=\"https:\/\/en.wikipedia.org\/wiki\/Supply\"><strong><em>[1]<\/em><\/strong><\/a><\/sup> of services relating to the case, the place of supply of services shall be taken as proportionate to the value of the services supplied in each State, as calculated by the terms of the contract or arrangement concluded in that regard, in each State.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Sponsorship Services<\/h3>\n\n\n\n<p>Conveying\nof sponsorship to any of the cultural, artistic, sporting, scientific, and\neducational as well as entertainment event should be the location of the\nregistered person (also known as recipient). If the event is prepared for an\nunregistered person, then the transfer of sponsorship should be the location\nwhere the event is essentially held and if the event is held outside India, the\nplace of supply should be the location of the recipient or the registered person.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Transportation\nof Goods<\/h3>\n\n\n\n<p>As\nper Section 12(8) of the IGST Act, 2017, the location of the registered person\nis the means of transporting the goods supplied to the registered person. Such\nservices shall, if given to a person other than a registered person, have a\nplace of supply and a place of delivery for the transport of such goods.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Conclusion<\/h2>\n\n\n\n<p>Section 12 along with Section 13 of IGST Act talks about the place of supply for several specific services. Section 13 (2) of the IGST Act, 2017 states the principles for identifying the place for supply of services except in case of certain specified services. When the location of the supplier or the location of the recipient is outside India, with respect to services other than the specified services the location for supply of service should be the placeof recipient of service. When the location of recipient of service is not known, the location for supply should be the location of supplier of service.<\/p>\n\n\n\n<p class=\"text-left\"><b>Read our article<\/b>:<mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/corpbiz.io\/learning\/16-types-of-gst-return\/\">16 Types of GST Return your Business should be Aware of!<\/a><\/mark><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Under GST rule, the obligation to pay tax occurs at the time of supply and the Place of Supply. In addition, the type of tax to be imposed is determined by the essence of supply under GST. That is, if the supply is an intra-state supply, CGST along with SGST is imposed. Whereas, if the [&hellip;]<\/p>\n","protected":false},"author":18,"featured_media":25327,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[16],"tags":[1491],"acf":{"service_id":"96"},"authorName":"Sakshi Srivastava","authorImageUrl":"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/03\/IMG-20180130-WA0007.jpg","authorDescription":"Sakshi has pursued B.B.A.LL.B.(IPR Hons.). She is an avid reader and is keen to gather and share her knowledge on the subjects relating to IPR, Company Law and GST. Priorly she has worked as a legal researcher and vide her articles she aims at improving the core knowledge of the subjects to the masses.","postViews":7319,"readingTime":4,"_links":{"self":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/25319"}],"collection":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/users\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/comments?post=25319"}],"version-history":[{"count":7,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/25319\/revisions"}],"predecessor-version":[{"id":25342,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/25319\/revisions\/25342"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media\/25327"}],"wp:attachment":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media?parent=25319"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/categories?post=25319"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/tags?post=25319"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}