1. Integrated GST – Place of Supply Pune ICAI Branch – 05.11.2016
CA. Jatin Harjai
Integrated GST – Place of Supply
Pune ICAI Branch –
Compiled By:
CA. Jatin Harjai

2. Supply of Goods and Services
CA. Jatin Harjai
Concept of IGST
Supply of Goods and Services
Intra (Within) State
SGST
CGST
Inter State
IGST
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J. Harjai & Associates
Copyright © 2016
J. Harjai & Associates

3. Copyright © 2016 J.Harjai & Associates
Concept of IGST
Intra State
Inter State
Vs.
Existing Law
Sale occasions movement of goods from one state to another.
GST Regime
Location of Supplier
Place of Supply
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J. Harjai & Associates
Copyright © 2016 J.Harjai & Associates

4. Important Definitions
CA. Jatin Harjai
Important Definitions
Sec. 2(80) “Recipient”
The Person who is liable to pay Consideration
W/o Consideration
Goods – Delivered/ Made Available
Services – Services Rendered
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5. Important Definitions (Cont…)
CA. Jatin Harjai
Important Definitions (Cont…)
Sec. 2(64) “Location of Recipient of Service” means
where a supply is received at a place of business for which registration has been obtained, the location of such place of business ;
where a supply is received at a place other than the place of business for which registration has been obtained, that is to say, a fixed establishment elsewhere, the location of such fixed establishment;
where a supply is received at more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provision of the supply; and
in absence of such places, the location of the usual place of residence of the supplier;
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6. Important Definitions (Cont…)
CA. Jatin Harjai
Important Definitions (Cont…)
Sec. 2(65) “Location of Supplier of Service” means
where a supply is made from a place of business for which registration has been obtained, the location of such place of business ;
where a supply is made from a place other than the place of business for which registration has been obtained, that is to say, a fixed establishment elsewhere, the location of such fixed establishment;
where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provision of the supply; and
in absence of such places, the location of the usual place of residence of the supplier;
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7. Destination based consumption Tax
CA. Jatin Harjai
5. Place of Supply of Goods
Concept
Destination based consumption Tax
Supply involves movement of goods
By the Supplier or the Recipient or by any other person
Location of goods at which the movement of goods terminates for delivery to the recipient
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8. 5. Place of Supply of Goods (Cont…)
CA. Jatin Harjai
5. Place of Supply of Goods (Cont…)
Location of Goods at the time of Delivery to the Recipient
Supply doesn’t involve movement of Goods
Place of Installation or Assembly
Assembly or Installation
Law made by Parliament- Recommendation of GSTC
If not determinable
Location at which good are taken on board
Supply on Board or Conveyance
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9. 5. Place of Supply of Goods (Cont…)
CA. Jatin Harjai
5. Place of Supply of Goods (Cont…) UP
Maharashtra
Supply 1
Physical Delivery
Mr. Vadra
Supply 2
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10. Generally 6(3) Recipient of Service is Not Registered
CA. Jatin Harjai
6. Place of Supply of Services
Generally
6(2) Recipient of Service is Registered
Location of Such Recipient
6(3) Recipient of Service is Not Registered
Address of Recipient available – Location of Recipient
Address of Recipient not available – Location of Supplier
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11. 6. Place of Supply of Services (Cont…)
CA. Jatin Harjai
6. Place of Supply of Services (Cont…)
6 (4) – Immovable Property Related
Lodging accommodation by a hotel, Lodging, Inn, Guest House, Club, Campsite, Houseboat etc.
Accommodation in any immovable property for marriage, other functions of Officials, Social Cultural, Religious or Business Functions
Services in relation to land/ building including architects, interior decorators, surveyors, engineers and other related experts or estate agents etc.
Location at which such immovable property is located
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OR Intended to be located

12. 6. Place of Supply of Services (Cont…)
CA. Jatin Harjai
6. Place of Supply of Services (Cont…)
Performance
6(5) – Restaurant, Catering , Personal Grooming, Fitness, Beauty Treatment, Health Services
6(7) – Admission to a cultural artistic, sporting Scientific, Educational, or Entertainment Event or Amusement Park
Place of Performance OR
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Location of Event

13. Activity for Business 6. Place of Supply of Services (Cont…)
CA. Jatin Harjai
6. Place of Supply of Services (Cont…)
Activity for Business
6(6) Training & Performance Appraisal
Location of Registered Recipient
Location of Service Provider
Location of Registered Receiver
Location of Registered Receiver
6(8) Organizing Cultural, Artistic, etc. Event
Location of Registered Recipient
Location of Event
6(9) Transportation of Goods
Location of Registered Recipient
Place of Receipt of Goods for Transportation
6(10) Transportation of Passengers
Location of Registered Recipient
Place where journey embarks.
6(14) Insurance Services
Location of Registered Recipient
Place of Embark of Journey
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14. 6(12) Telecommunication/ Data/ Broadcasting/ Cable/ DTH
CA. Jatin Harjai
6. Place of Supply of Services (Cont…)
6(11) Services on board a conveyance
Location of first scheduled point of departure of conveyance
6(13) Banking and other financial services
Location of recipient on the record of supplier
6(12) Telecommunication/ Data/ Broadcasting/ Cable/ DTH
Physical line or antenna
Place of Installation
Mobile Connection – Post Paid
Billing Address
Mobile Connection – Pre Paid (Voucher)
Voucher sold
Mobile Connection - Pre Paid (through Internet)
Location of Recipient on record
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15. Some Issues 6. Place of Supply of Services (Cont…)
CA. Jatin Harjai
6. Place of Supply of Services (Cont…)
Some Issues
What would be the place of supply in case where the home delivery of food by restaurant. Whether it would be the
location of restaurant i.e. where the food is actually prepared or
it will be the location where the food is delivered
Whether place of supply for delivery charges would also be governed as per the said subsection
If personal grooming services provided over internet such as English speaking classes then how to determine place of supply
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16. IMPORT – EXISTING China India Central Govt. Taxes: BCD CVD SAD
CA. Jatin Harjai
IMPORT – EXISTING
China
India
Central Govt. Taxes:
BCD
CVD
SAD
State Govt. Taxes:
NIL
Set Off Availability:
CVD
SAD
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J. Harjai & Associates

17. IMPORT – GST Regime China India Central Govt. Taxes: BCD IGST
CA. Jatin Harjai
IMPORT – GST Regime
China
India
Central Govt. Taxes:
BCD
IGST
State Govt. Taxes:
!!!
Set Off Availability:
IGST
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J. Harjai & Associates

18. Set Off/ Refund Availability:
CA. Jatin Harjai
EXPORT – EXISTING
India UK
Central Govt. Taxes:
Export Duties !!!
State Govt. Taxes:
NIL
Set Off/ Refund Availability:
VAT
Service Tax
Excise
Duty Drawback
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J. Harjai & Associates

19. Set Off/ Refund Availability:
CA. Jatin Harjai
EXPORT – GST
India UK
Central Govt. Taxes:
Export Duties !!!
State Govt. Taxes:
NIL
Set Off/ Refund Availability:
SGST/CGST/IGST
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J. Harjai & Associates

20. Thank You For any queries please contact : Jatin Harjai FCA
CA. Jatin Harjai
Thank You
For any queries please contact :
Jatin Harjai FCA
J. Harjai & Associates
Chartered Accountnats M:
J. Harjai & Associates