General Rule: -
For Supply of Service from Business to Business (B2B Supply): - Location of Such Registered Person (Location of Receipt).
For Supply of Service from Business to Customer (B2C Supply): -
• Where the address on Record Exist: - Location of Receipt (Customer).
• For Other Cases: - Location of the Supplier of Service.
Exceptions to General Rule: -
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
• If the immovable property or boat or vessel is located in more than one State: - Each State in proportion to the value of Services provided in each state.
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: -
• For Supply of Service from Business to Business Supply (B2B Supply): - Location of Such Registered Person (Location of Receipt).
• For Supply of Service from Business to Customer (B2C Supply): - 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 including ancillary services and assigning of sponsorship to such events: -
• For Supply of Service from Business to Business Supply (B2B Supply): - Location of Such Registered Person (Location of Receipt).
• For Supply of Service from Business to Customer (B2C Supply): - Location where the services are actually performed.
• If the event is held in more than one State: - Each such State in proportion to the value of services provided in each State.
• If the event is held outside India: - Location of the recipient.
6. Transportation of goods, including mails or courier: -
• For Supply of Service from Business to Business Supply (B2B Supply): - Location of Such Registered Person (Location of Receipt).
• For Supply of Service from Business to Customer (B2C Supply): - Location at which such goods are handed over for their transportation.
7. Transportation of Passenger: -
• For Supply of Service from Business to Business Supply (B2B Supply): - Location of Such Registered Person (Location of Receipt).
• For Supply of Service from Business to Customer (B2C Supply): - 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 including stock broking: -
• Location of the recipient of services in 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: -
• For Supply of Service from Business to Business Supply (B2B Supply): - Location of Such Registered Person (Location of Receipt).
• For Supply of Service from Business to Customer (B2C Supply): - Location of the recipient of services in the records of the supplier.
11. Advertisement services to the Government: -
• Each of States/Union Territory where the advertisement is broadcasted/displayed/ run/disseminated.
• Proportionate value in case of multiple States.
12. Telecommunication Services: -
• Services involving fixed line, leased and internet leased circuits, dish antenna etc: - Location of such fixed equipment.
• Post-paid mobile/ internet services: - Location of billing address of the recipient and if the same is not available, location of supplier.
• Pre-paid mobile/ internet/DTH services provided through selling agent/re-seller/distributor: - Address of such selling agent/re-seller/distributor in the records of supplier at the time of supply.
• Pre-paid mobile/ internet/DTH services by any person to final subscriber: Location where pre-payment is received or place of sale of vouchers.
• Pre-paid mobile/ internet/DTH services provided through Electronic Mode (Payment is made through electronic mode): - Location of recipient in records of supplier.
• Any Other Cases: - Address of the recipient in the records of the supplier and if the same is not available, location of supplier.
If the leased circuit is installed in more than one State: - Each such State in proportion to the value of services provided in each State.
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For Supply of Service from Business to Business (B2B Supply): - Location of Such Registered Person (Location of Receipt).
For Supply of Service from Business to Customer (B2C Supply): -
• Where the address on Record Exist: - Location of Receipt (Customer).
• For Other Cases: - Location of the Supplier of Service.
Exceptions to General Rule: -
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
• If the immovable property or boat or vessel is located in more than one State: - Each State in proportion to the value of Services provided in each state.
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: -
• For Supply of Service from Business to Business Supply (B2B Supply): - Location of Such Registered Person (Location of Receipt).
• For Supply of Service from Business to Customer (B2C Supply): - 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 including ancillary services and assigning of sponsorship to such events: -
• For Supply of Service from Business to Business Supply (B2B Supply): - Location of Such Registered Person (Location of Receipt).
• For Supply of Service from Business to Customer (B2C Supply): - Location where the services are actually performed.
• If the event is held in more than one State: - Each such State in proportion to the value of services provided in each State.
• If the event is held outside India: - Location of the recipient.
6. Transportation of goods, including mails or courier: -
• For Supply of Service from Business to Business Supply (B2B Supply): - Location of Such Registered Person (Location of Receipt).
• For Supply of Service from Business to Customer (B2C Supply): - Location at which such goods are handed over for their transportation.
7. Transportation of Passenger: -
• For Supply of Service from Business to Business Supply (B2B Supply): - Location of Such Registered Person (Location of Receipt).
• For Supply of Service from Business to Customer (B2C Supply): - 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 including stock broking: -
• Location of the recipient of services in 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: -
• For Supply of Service from Business to Business Supply (B2B Supply): - Location of Such Registered Person (Location of Receipt).
• For Supply of Service from Business to Customer (B2C Supply): - Location of the recipient of services in the records of the supplier.
11. Advertisement services to the Government: -
• Each of States/Union Territory where the advertisement is broadcasted/displayed/ run/disseminated.
• Proportionate value in case of multiple States.
12. Telecommunication Services: -
• Services involving fixed line, leased and internet leased circuits, dish antenna etc: - Location of such fixed equipment.
• Post-paid mobile/ internet services: - Location of billing address of the recipient and if the same is not available, location of supplier.
• Pre-paid mobile/ internet/DTH services provided through selling agent/re-seller/distributor: - Address of such selling agent/re-seller/distributor in the records of supplier at the time of supply.
• Pre-paid mobile/ internet/DTH services by any person to final subscriber: Location where pre-payment is received or place of sale of vouchers.
• Pre-paid mobile/ internet/DTH services provided through Electronic Mode (Payment is made through electronic mode): - Location of recipient in records of supplier.
• Any Other Cases: - Address of the recipient in the records of the supplier and if the same is not available, location of supplier.
If the leased circuit is installed in more than one State: - Each such State in proportion to the value of services provided in each State.
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