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Place of Supply

Place of Supply. CA Shailesh Bapat. Background. Apportionment of tax & settlement of funds. IGST:. Eligible credit to recipient. Not eligible credit to recipient (includes URD/Composition tax payer). Used for CGST. Used for SGST. Equivalent of Central tax to Center. Transferred to Center.

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Place of Supply

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  1. Place of Supply CA Shailesh Bapat

  2. Background

  3. Apportionment of tax & settlement of funds IGST: Eligible credit to recipient Not eligible credit to recipient (includes URD/Composition tax payer) Used for CGST Used for SGST Equivalent of Central tax to Center Transferred to Center Transferred to State Balance to State/UT where PoS is located Balance to each State/UT if PoS cannot not be determined (based on specified formula)

  4. Refund of wrong tax paid

  5. Overview

  6. Goods vs services “services” treated as “services” “Goods” treated as “goods” “Goods” treated as “services” • Schedule II entries: • Supply of food or drink for human consumption • Works contract - renting of immovable property • Transfer of right to use goods - construction of complex

  7. Inter-state supply – Section 7 State / UT - A State / UT - B IGST Location of supplier Place of supply Creation of law Facts + Law

  8. Intra-state supply – section 8 State / UT CGST & SGST/UTGST Location of supplier Place of supply

  9. Inter-state supply – section 7

  10. Import / Export of goods – section 11 Import of goods = location of the importer Export of goods = location outside India 2 1 Bringing goods into India from a place outside India Taking goods out of India to a place outside India

  11. Import of service – Sec 2(11) IGST Act

  12. Export of service – Sec 2(6) IGST Act

  13. Distinct persons Outside India State / UT B Establishment$ of ABC Pvt Ltd Distinct persons Distinct persons Establishment $ of ABC Pvt Ltd India State / UT A $ Establishment = branch / agency / representational office

  14. Location of supplier • Location of supplier of goods not defined in the law • Location of supplier of service: • GST registered place • Fixed establishment (place characterised by sufficient degree of permanence and suitable structure in terms of human and technical resources) • Location of establishment most directly concerned with the provision of supply • Usual place of residence of supplier

  15. Place of supply of goods – section 10 Delivery address Principal PoB of recipient Place of supply: Location of goods Place of installation or assembly Location at which goods are taken on board

  16. Place of supply of goods – section 10 (1)(a) • where the supply involves movement of goods, • whether by the supplier or the recipient or by any other person, • the place of supply of such goods shall be: • the location of the goods at the time at which the movement of goods terminates for delivery to the recipient

  17. Place of supply of goods – section 10 (1)(b) • 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;

  18. Place of supply of goods – section 10 (1)(c) • where the supply does not involve movement of goods, • whether by the supplier or the recipient, • the place of supply shall be • the location of such goods at the time of the delivery to the recipient

  19. Place of supply of goods – section 10 (1)(d) • where the goods are assembled or installed at site, • the place of supply shall be • the place of such installation or assembly

  20. Composite supply “composite supply” means … consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply;

  21. Place of supply of goods – section 10 (1)(e) • 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

  22. Place of supply of services – section 12 & 13 • Place of supply: • Location recipient • Location of supplier • Location of immovable property • Location of actual performance • Location where event is held • Location where goods are handed over for transportation • Location of destination of goods • Location where passenger embarks on the conveyance • First scheduled point of departure of the conveyance

  23. Place of supply of services

  24. PoS – Immovable Property (IP)

  25. Place of supply of service – section 12

  26. Place of supply of service – section 12

  27. Place of supply of service – section 12

  28. Place of supply of service – section 12

  29. Place of supply of service – section 12

  30. Place of supply of service – section 12

  31. Place of supply of service – section 13

  32. Place of supply of service – section 13

  33. Place of supply of service – section 13

  34. Place of supply of service – section 13

  35. Overview

  36. Thank you

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