How to determine place of supply of Services other than import and Export of Services.
- Section 12 of IGST Law deal with place of supply of services other than supply of services imported into or exported from India. In other words, we can say that section 12 deal with supply of services where location of supplier of services as well as location of recipient of services is in India.
- General Rule: –
- Place of supply of services in respect of registered person shall be location of such registered person,
- Place of supply of services other than registered person shall be location of the service recipient where the address on record exists. If address of the service recipient is not on records then location of supplier of services shall be treated as place of supply.
The above general rule for determining the place of supply of services shall not apply in respect of services mention in sub-section 3 to 14.
| S. No | Nature of Services | Place of Supply of Services |
| 3. | Services in relation to immovable property and ancillary services thereof. | Location of the immovable property or boat or vessel. |
| If Location of the immovable property or boat or vessel is located or intended to be located outside India then location of the recipient. | ||
| 4. | Restaurant, Catering, personal grooming, fitness, beauty treatment, health services including consmetic and plastic surgery. | Place where the services actually performed. |
| 5. | Services in relation to training and performance appraisal | If given to a registered person then location of such person otherwise location where the services are actually performed. |
| 6. | Services provided by way of Admission to a cultural, artistic, sporting, scientific, educational, entertainment event or amusement and ancillary services | Place of supply shall be where the event is actually held or where the park is located. |
| 7. | Services provided by way of Organisation of a cultural, artistic, sporting, scientific, educational, entertainment event including services in relation to a conference, fair, exhibition, celebration or similar events and ancillary services | If given to a registered person then location of such person otherwise the where event is actually held. if the event is held outside India then the place of supply shall be the location of the Recipient. |
| 8. | Services in relation to transportation of goods including by mail or courier. | If given to a registered person then location of such person otherwise location at which such goods are handed over for their transportation. |
| 9. | Services in relation to passenger transportation. | If given to a registered person then location of such person otherwise place where the passenger embarks on the conveyance for a continuous journey. |
| 10. | Services on board a conveyance including a vessel, an aircraft, a train or motor vehicle | Place of supply shall be the location of the first scheduled point of departure of that conveyance for the journey. |
| 11. | Services in relation to telecommunication services including data transfer, broadcasting, cable and direct to home television services. | In case of Service by way of Fixed telecommunication line etc. then location where line is installed. |
| In case of mobile connection and internet services provided on post-paid basis then billing address of the recipient of services. | ||
| In case of mobile connection and internet services provided on prepaid basis through a voucher by a selling agent then address of the selling agents or services provided by any other person then place of supply will be where pre-payment is received or such vouchers are sold. | ||
| In other cases, address of the recipient and where address is not available then place of supply shall be location of the supplier of the services. | ||
| 12. | Services in relation to banking and other financial services including stock broking services. | Place of supply shall be the location of the recipient of services on the records of the supplier. If records do not exist then the location of the supplier of the services. |
| 13. | Supply of Insurance Services. | If given to a registered person then location of such person otherwise location of the recipient of services on the records of the supplier of services. |
| 14. | Advertisement services to the Central Government, a State Government, a Statutory body or a local authority | If States or Union territories identified in the contract or agreement then such states or union territories otherwise in the absence of such contract or agreement, on such other basis as may be prescribed. |
Also See, “How to determine place of supply of Goods under IGST“
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