Place of supply for services:

General Situation (all situations except specific situations):

1. If supply is make to a register person, then the place of supply shall be the location of such register person, i.e., recipient
2. If supply is made to non-register person, then place of supply shall be
1. Location of recipient if his address is in records, Otherwise
2. Location of supplier of service

Specific Situations:

Particulars

   Place of supply

For an immovable property:

Where such immovable property is located or supposed to be located

Where both service provider and recipient are required to be physically present:

Location of the service provided

In case of an event:

The location where such event was held or amusement park is located

Ancillary activities to the events:

 If the person is registered, then his location or if the person is unregistered, then the place where the event was held

Note: Where the event is to be held across many States, then place of supply shall be treated as all the States in which such services are being provided on a proportionate basis as per the terms of the contract. Where no such contract exists, then on a reasonable basis or as may further be prescribe.

Transportation of goods:

If the recipient is registered, then his location and if unregistered, then location of the goods from where they started for being delivered

Passenger Transportation:

If the recipient is registered, then his location and if unregistered, then location from where the passenger embarks on his journey

Supply of services on board a conveyance, vehicle, vessel, train or aircraft:

The first point of departure for that journey

Telecommunication Services :

1. Fixed leased line, Internet leased line, cable or dish antenna: Place of installation

2. Postpaid Mobile or Internet Connection: Billing Address of the recipient of service

Prepaid Mobile or Internet Connection:

 Location where such pre-payment is make or vouchers are sell.

Note: When such a recharge is made through Internet Banking or E-Wallets, then the place of supply of service shall be the address of the recipient as on the record with the service provider.

Banking or Financial Institutions to account holders:

Location of the recipient of the services as per record of the provider

Banking or Financial Institutions to non-account holders:

Location of the supplier of service

Insurance:

If the person is register, then his location or if the person is unregister, then the location of the recipient as per records of the service provider.

Restaurant, catering, personal grooming, beauty treatment, fitness and health services, cosmetic or plastic surgery:

Location where the service is provide

Common Point:In all the above cases, where the location of the recipient cannot be identify, which is generally the fixed establishment or register office of the recipient, then the usual place of residence of the recipient shall be treate as the location of receipt.

Regards: CA. Monika N Rathi