Particulars

Place of Supply

Movement of Goods
 

The location of goods at the time at which the movement of goods terminates for delivery to the recipient;
 

Persons stated for Bill to and for Ship to are differ from each other.
 

Where the goods are delivered by the supplier to a recipient or any other person on the direction of a third person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to the goods or otherwise, it shall be deemed that the said third person has received the goods and the place of supply of such goods shall be the principal place of business of such person
 

Supply does not involve movement of goods
 

The location of such goods at the time of the delivery to the recipient

Goods supplied and assembled or installed simultaneously
 

The place of such installation or assembly
 

Goods supplied on board
 

Where the goods are supplied on board a conveyance, including a vessel, an aircraft, a train or a motor vehicle, the place of supply shall be the location at which such goods are taken on board.
 

Imported into India
 

Place of supply of goods shall be the location of the importer

Exported from India
 

Place of supply of goods shall be the location outside India.

Particulars

Place of Supply

Supply of Services made to a Registered Person

Location of such person (Recipient)

Supply of Services made to a Unregistered Person

(i) The location of the recipient where the address on record exists; and (ii) the location of the supplier of services in other cases.
 

Services directly in relation to immovable property including services provided by – Architects, Interior Decorators, Surveyors, Engineers, Other related experts and Estate Agents Etc..
 

The location at which the immovable property is located or intended to be located.
 

Services by way of lodging accommodation by a hotel, inn, guest house, home stay, club or campsite, by whatever name called, and including a house boat or any other vessel.
 

The location at which the immovable property or boat or vessel, as the case may be, is located or intended to be located.

Services by way of accommodation in any immovable property for organising any marriage or reception or matters related thereto, official, social, cultural, religious or business function including services provided in relation to such function at such property
 

The location at which the immovable property is located or intended to be located.

Any services ancillary to the services referred to in clauses (a), (b) and (c),

The location at which the immovable property or boat or vessel, as the case may be, is located or intended to be located.
 

The place of supply of restaurant and catering services, personal grooming, fitness, beauty treatment, health service including cosmetic and plastic surgery

The location where the services are actually performed.
 

Services in relation to training and performance appraisal.
 

1. if such services made to Registered person then Location of such person or
2. If such services made to the person other than registered person the location where the services are actually performed.

Supply of services provided by way of admission to a cultural, artistic, sporting, scientific, educational, entertainment event or amusement park or any other place and services ancillary thereto.

Place of Supply where the event is actually held or where the park or such other place is located.
 

Services provided by way of a) organisation of a cultural, artistic, sporting, scientific, educational or entertainment event including supply of services in relation to a conference, fair, exhibition, celebration or similar events; or (b) services ancillary to organisation of any of the events or services referred to in clause (a), or assigning of sponsorship to such events.

(i) if such services made to Registered Person then Location of such person or

(ii) If such services made to the person other than registered person the place where the event is actually held

(iii)  if the event is held outside India, the place of supply shall be the location of the recipient.
 

Services by way of transportation of goods, including by mail or courier

(i) if such services made to Registered Person then Location of such person or

(ii) If such services made to the person other than registered person the location at which such goods are handed over for their transportation.

(iii) Provided that where the transportation of goods is to a place outside India, the place of supply shall be the place of destination of such goods.
 

Supply of passenger transportation service

(i) if such services made to Registered Person then Location of such person or

(ii) If such services made to the person other than registered person the place where the passenger embarks on the conveyance for a continuous journey.
 

Supply of services on board a conveyance, including a vessel, an aircraft, a train or a motor vehicle.

The location of the first scheduled point of departure of that conveyance for the journey.
 

(a) in case of services by way of fixed telecommunication line, leased circuits, internet leased circuit, cable or dish antenna

(b) in case of mobile connection for telecommunication and internet services provided on post-paid basis.

(c) mobile connection/ internet services on pre-payment basis through a voucher or any other means

(d) In other cases,
 

the location where such instrument is installed for receipt of services.
 

the location of billing address of the recipient of services on the record of the supplier of services
 

the address of the selling agent or re-seller or distributor as per the record of the supplier at the time of supply of such vouchers or Vouchers supplied by any person to the final subscriber, be the location where such pre-payment is received, or such vouchers are sold.
 

place of supply be the address of the recipient as per the records of the supplier of services and where such address is not available, the place of supply shall be location of the supplier of services.
 

Supply of banking and other financial services, including stock broking services to any person.

The location of the recipient of services on the records of the supplier of services.
 

Supply of insurance services

(a) to a registered person, be the location of such person

(b) to a person other than a registered person, be the location of the recipient of services on the records of the supplier of services.
 

The place of supply of advertisement services to the Central Government, a State Government, a statutory body or a local authority meant for the States or Union territories identified in the contract or agreement shall be taken as being in each of such States or Union territories and the value of such supplies specific to each State or Union territory shall be in proportion to the amount attributable to services provided by way of dissemination in the respective States or Union territories as may be 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.

Particulars

Place of Supply

Supply of Services except the services specified in sub-sections (3) to (13) 
 

Location of the Recipient of Services.

Where the location of the recipient of services is not available in the ordinary course of business, the place of supply shall be the location of the supplier of services.

Services supplied in respect of goods.

Provided that when such services are provided from a remote location by way of electronic means

The location where the services are actually performed for such goods.

The place of supply shall be the location where goods are situated at the time of supply of services:
 

Services supplied to an individual, represented either as the recipient of services or a person acting on behalf of the recipient, which require the physical presence of the recipient or the person acting on his behalf, with the supplier for the supply of services.

Place of Supply – The location where the services are actually performed.
 

Supply of services in relation to immovable property. Such as 

Services by experts, Services by estate agents, accommodation services by a hotel inn, guest house, club or campsite etc., Rights to use the property, Construction Services, Architects services and Interior Decorators etc.
 

Place of Supply where the immovable property is located or intended to be located.

Services supplied by way of admission to, or organisation of a cultural, artistic, sporting, scientific, educational or entertainment event, or a celebration, conference, fair, exhibition or similar events, and of services ancillary to such admission or organisation

Place of Supply where the event is actually held.
 

Services referred to in sub-section (3) or sub-section (4) or sub-section (5) is supplied at more than one location, including a location in the taxable territory
 

Place of supply shall be the location in the taxable territory.

Services referred to in sub-section (3) or sub-section (4) or sub-section (5) are supplied in more than one State or Union territory.

Place of supply of such services shall be taken as being in each of the respective States or Union territories and the value of such supplies specific to each State or Union territory shall be 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.
 

For Following Services – (a) services supplied by a banking company, or a financial institution, or a non-banking financial company, to account holders; (b) intermediary services; (c) services consisting of hiring of means of transport, including yachts but excluding aircrafts and vessels, up to a period of one month.

Place of Supply shall be the location of the Supplier of Services.
 

Services of transportation of goods, other than by way of mail or courier.
 

Place of Supply shall be the place of destination of such goods.

Passenger transportation services.
 

Place of Supply shall be the place where the passenger embarks on the conveyance for a continuous journey.

Services provided on board a conveyance during the course of a passenger transport operation, including services intended to be wholly or substantially consumed while on board

Place of Supply shall be the first scheduled point of departure of that conveyance for the journey.
 

Online information and database access or retrieval services.

Place of Supply shall be the location of the recipient of services.

In order to prevent double taxation or non-taxation of the supply of a service, or for the uniform application of rules, the Government shall have the power to notify any description of services or circumstances in which the place of supply shall be the place of effective use and enjoyment of a service.