Understanding Place of Supply Rules for Services in India
Learn about the intricate rules governing the place of supply for services in India, covering scenarios when both the supplier and recipient are in India, when one is outside India, and specific considerations for different types of services like immovable property, training, events, transport, and telecom services. Clear guidelines provided for determining the location based on recipient's registration status and service type.
Download Presentation
Please find below an Image/Link to download the presentation.
The content on the website is provided AS IS for your information and personal use only. It may not be sold, licensed, or shared on other websites without obtaining consent from the author. Download presentation by click this link. If you encounter any issues during the download, it is possible that the publisher has removed the file from their server.
E N D
Presentation Transcript
PLACE OF SUPPLY CA VARSHA LUND
PLACE OF SUPPLY OF SERVICES Section 12 : Place of Supply of Services when , both the location of supplier and location of the recipient are in India. Section 13 : Place of Supply of Services when either the location of supplier or the location of the recipient is outside India.
SECTION 12 Place of Supply of Services when , both the location of supplier and location of the recipient are in India.
Particulars Place of Supply If the recipient is registered : Location of the recipient If the recipient is unregistered If address is known : Location of the recipient If address is not known: Location of the supplier General / Default Rule (To be applied in case of any service other than the services specified below) Services in relation to an immovable property Location of the immovable property Location performed where services are actually Restaurant and catering , personal grooming, fitness, beauty treatment , health services If the recipient is registered : Location of the recipient If the recipient is not registered : Location where services are actually performed Training and Performance Appraisal
Particulars Place of Supply Location where the event is actually held or where the park or such place is located. If the recipient is registered : Location of the recipient If the recipient is not registered : Location where the event is actually held. Admission to events, amusement park Organizing an event If the event is held outside India , location of the recipient. If the recipient is registered : Location of the recipient Transportation of goods If the recipient is unregistered : Location where the goods are handed over for transportation
Particulars Place of Supply If the recipient is registered : Location of the recipient Passenger Transportation Services If the recipient is unregistered : Place where the passenger embarks on the journey Location of the first scheduled point of departure Services supplied on-board a conveyance Fixed Line : Location where the line is installed Post Paid : Billing address Telecom Services Pre Paid : Location where the prepaid voucher is sold Pre Paid sold through internet: Billing address
Particulars Place of Supply Location of the recipient of services on the records . If location of the recipient of services is not on the records , then location of the supplier. Financial and Stock Broking Services If the recipient is registered : Location of the recipient Insurance Services If the recipient is unregistered Location of the recipient in the records Located in each of such states and the value of such supplies specific to each state shall be in proportion to amount attributable to service provided by way of dissemination in the respective states. Advertisement Services to the government
SECTION 13 Place of Supply of Services when either the location of supplier or the location of the recipient is outside India.
Particulars Place of Supply Location of the recipient General / Default Rule (To be applied in case of any service other than the services specified below) If address is not known: Location of the supplier Services in respect of goods provided by the recipient: Location where services are actually performed Services provided electronically in respect of goods: Actual Location of goods Performance based services Services requiring presence of the recipient of services: Location where services are actually performed Services in relation to an immovable property Location of the immovable property Location where the event is actually held or where the park or such place is located. Admission to /Organization of events
Particulars Place of Supply Services supplied at more than one location. Location in the taxable territory Place of destination of goods Transportation of goods Place where passenger embarks on the journey. Passenger transportation Location of the first scheduled point of departure Services supplied on-board a conveyance
