Section 12- Place of supply of services where location of
supplier AND recipient is in India
1. Immovable property related-services including
accommodation in hotel/boat/vessel
Location at which the immovable property or boat
or vessel is located or intended to be located.
If located outside India: Location of the
recipient
2. Restaurant and catering services,
personal grooming, fitness, beauty treatment and health service
Location where the services are actually
performed
3. Training and performance appraisal
B2B: Location of such registered person
B2C: Location where the services are actually
performed
4. Admission to an event or amusement park
Place where the event is actually held or where
the park or the other place is
located
5. Organization
of an event
B2B: Location of such registered person
B2C: Location where the event is actually held
• If the event is held outside India: Location
of the recipient
6. Transportation of goods, including
mails
B2B: Location of such registered person
B2C: Location at which such goods are handed
over for their transportation
7. Passenger transportation
B2B: Location of such registered person
B2C: Place where the passenger embarks on
the conveyance for a continuous journey
8. Services on board a conveyance
Location of the first scheduled point of
departure of that conveyance for the journey
9. Banking and other financial services
Location of the recipient of services on the
records of the supplier
Location of the supplier of services if the
location of the recipient of services is not available
10. Insurance
services
B2B: Location of such registered person
B2C: Location of the recipient of services on
the records of the supplier
11. Advertisement services to the Government
Each of States/Union Territory where the
advertisement is broadcasted/displayed/run
Proportionate value in case of multiple States
12. Telecommunication services
Services involving fixed line, circuits,
dish etc: Location of such fixed equipment
Mobile/ Internet post-paid services:
Location of billing address of the recipient
Sale of pre-paid voucher: Place of sale of
such vouchers
Other cases: Address of the recipient
13. For the rest of the services other than
those specified above, the default provision has been prescribed as under:
B2B: Location
of such registered person
B2C: Where the address on record exists: Location of the recipient
14. Other cases: Location of the supplier of services
Section 13- Place of supply of services
where location of supplier OR location of recipient is outside India
1.
Services supplied in
respect of goods which are required to be made physically available:
Location where the services are actually
performed
Services supplied in respect of goods but
from a remote location by way of electronic means:
Location where the goods are situated at the
time of supply of services
Above provisions are not applicable in case of
goods that are temporarily imported into India for repairs and exported after
repairs
2.
Services which require the physical presence of the
recipient
Location where the services are actually
performed or the person acting on his behalf with the supplier of
services
3. Service
supplied directly in relation to an immovable property
Place where the immovable property is located or
intended to be located
4. Admission
to or organisation of an event
Place where the event is actually held
If the above services are supplied at more
than one locations. i.e.,
(i) Goods & individual related
(ii) Immovable property-related
(iii) Event related
a) At more than one location, including
a location in the taxable territory
Location in the taxable territory
b) In more than one State
Each such State in proportion to the value of
services provided in each State
5. Services
supplied by a banking company, or a financial institution, or a NBFC to account
holders, Intermediary services, Services consisting of hiring of means of
transport, including yachts but excluding aircrafts and vessels, up to a period
of one month
Location of the supplier of services
6. Transportation
of goods, other than by way of mail or courier
Place of destination of such goods
7. Passenger
transportation
Place where the passenger embarks on the
conveyance for a continuous journey
8. Services
provided on-board a conveyance
First scheduled point of departure of that
conveyance for the journey
9. Online
information and database access or retrieval services
Location of recipient of service
10. For
the rest of the services other than those specified above, a default provision
has been prescribed as under:
Default rule for the cross-border supply of services
other than nine specified services
a) Location
of the recipient of service
b) Location of the supplier of service, if
location of recipient is not available in the ordinary course of business
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