1. Time and Place of SUPPLY
CA. Akash Bargoti
CA AKASH BARGOTI
CA Akash Bargoti

2. Time of Supply of Goods
Time of supply of Goods :- Sec 12
Time of supply of Goods shall be the earliest of the following :
Date of issue of invoice or the last date on which he is required to issue the invoice as per Sec 31(1)
The date on which the supplier receives the payment
CA AKASH BARGOTI
CA Akash Bargoti

3. Time of Supply of Goods Supplies on which tax is payable under RCM:-
Date of Receipts of Goods
The date of Payment
30 days form the date of issue of invoice or any other documents.
CA AKASH BARGOTI
CA Akash Bargoti

4. Time of Supply of Goods Other provisions
Supply of voucher
In any other Case
Addition of value by way of interest, late fees or penalty for delayed payment of any consideration.
CA AKASH BARGOTI
CA Akash Bargoti

5. Time of Supply of Services
Time of supply of Services :- Sec 13
Date of issue of invoice, if the invoice is issued within the period prescribed in Sec 31(2) or the date of receipt of payment;
The date of provision of Service, if the invoice not issued within time limit or the date of receipt of payment
In any other case, the date on which recipient shows receipt of services in his books of accounts.
CA AKASH BARGOTI
CA Akash Bargoti

6. Time of Supply of Services
Supplies on which tax is payable under RCM:-
Date of Payment
60 days form the date of issue of invoice or any other documents.
CA AKASH BARGOTI
CA Akash Bargoti

7. Time of Supply of Goods Other provisions
Supply of voucher
In any other Case
Addition of value by way of interest, late fees or penalty for delayed payment of any consideration.
CA AKASH BARGOTI
CA Akash Bargoti

8. Change of Tax Rate
Supply is Completed before the change in rate of tax
Invoice issued before the date of change
Payment received before the date of change
Time of supply
Applicable rate of Tax NO
Earliest of the date of Invoice or payment
New rate of Tax
YES
Date of Issue of Invoice
Old Tax Rate
Date of Receipt of Payment
CA AKASH BARGOTI
CA Akash Bargoti

9. Change of Tax Rate Supply is Completed after the change in rate of tax
Invoice issued before the date of change
Payment received before the date of change
Time of supply
Applicable rate of Tax
YES
Earliest of the date of Invoice or payment
Old Tax Rate NO
Date of Issue of Invoice
New Tax Rate
Date of Receipt of Payment
CA AKASH BARGOTI
CA Akash Bargoti

10. Date of change in Rate – 15th July 2017
Supply
Date of Invoice
Date of Payment
Rate
10th July 2017
20th July 2017
25th July 2017
New Rate
10th July 2017
16th July 2017
Old Rate
18th July 2017
12th July 2017
14th July 2017
Old rate
CA AKASH BARGOTI

11. Place of Supply
CA AKASH BARGOTI

12. Place of Supply of Goods
Sl. No.
Nature of Supply
Place of Supply 1.
Where the supply involves the movement of goods, whether by supplier or recipient or by any other person
Location of Goods at the time at which, the movement of goods terminates for delivery to the recipient 2.
Where goods are delivered to the recipient, or any person on the direction of the third person by way of transfer of title or otherwise, it shall be deemed that the third person has received the goods
The principal place business of such person
CA AKASH BARGOTI
CA Akash Bargoti

13. Place of Supply of Goods
Sl. No.
Nature of Supply
Place of Supply 3.
Where there is no movement of goods either by supplier or recipient
Location of such goods at the time of delivery to the recipient 4.
Where goods are assembled or installed at site
The place where the goods are assembled or installed 5.
Where the goods are supplied on board a conveyance like vessel, aircraft, train or motor vechile
The place where such goods are take on-board the conveyance
CA AKASH BARGOTI
CA Akash Bargoti

14. Place of Supply of Goods
Sl. No.
Nature of Supply
Place of Supply 6.
Where the place of supply of goods cannot be determined
It shall be determined in such manner as may be prescribed.
CA AKASH BARGOTI
CA Akash Bargoti

15. Place of Supply of Goods
Place of supply of Goods in case of Import & Exports (Sec. 11)
Sl. No.
Nature of Supply
Place of Supply 1
Import
Location of Importer 2.
Exporter
Location outside India
CA AKASH BARGOTI
CA Akash Bargoti

16. Place of Supply of Services
If supplied to Registered person – Location of Registered Person
If Supplied to any other Person :
The location of the recipient where the address on record exists
The location of supplier of Service in other cases
CA AKASH BARGOTI
CA Akash Bargoti

17. Place of Supply of Services
Sl. No.
Nature of Supply
Place of Supply 1.
Immovable property related services, including hotel accommodation
Location at which the immovable property or boat or vessel is located or intended to be located
if outside India: Location of the recipient 2.
Restaurant and catering services, personal grooming, fitness, beauty treatment and health service
Location where the service are actually performed 3.
Training and performance appraisal
B2B: Location of such Registered Person
B2C: Location where the service are actually performed
CA AKASH BARGOTI
CA Akash Bargoti

18. Place of Supply of Services
Sl. No.
Nature of Supply
Place of Supply 4.
Admission to an event or amusement park
Place where the event 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 actually held
If the event is held outside india: Location of the recipient 6.
Transportation of goods, including mails
B2C: Location at which such goods are hended over for their transportation
CA AKASH BARGOTI
CA Akash Bargoti

19. Place of Supply of Services
Sl. No.
Nature of Supply
Place of Supply 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 service on the records of the supplier
Location of the supplier of services if the location of recipient of service is not available
CA AKASH BARGOTI
CA Akash Bargoti

20. Place of Supply of Services
Sl. No.
Nature of Supply
Place of Supply
10.
Insurance services
B2B: Location of such Registered Person
B2C: Location of the recipient of service on the records of the supplier
11.
Advertisement service to the Government
The place of supply shall be taken as located in each of States Proportionate value in case of multiple supplier
12.
Telecommunication services
Services involving fixed line, circuits, dish etc., and place of supply is located of such fixed equipment. In case of mobiles/Internet post-paid service, it is the location of billing address of the recipient. In case of sale of pre-paid voucher, the place of supply is the place of such voucher. In other cases, it is the address of the recipient in records
CA AKASH BARGOTI
CA Akash Bargoti

21. Place of Supply of Services in case of Cross Border Supplies
CA AKASH BARGOTI

22. Place of Supply of Services
Sl. No.
Nature of Supply
Place of Supply 1.
Services supplied for goods that are required to be made physically available from a remote location by way of electronic means (Not applicable in case of goods that are temporarily imported into India for repairs and exported)
The location where the services are actually performed, The location where the goods are situated 2.
Services supplied to an individual and requiring the physical presence of the receiver
The location where the services are actually performed 3.
Immovable property –related services, including hotel accommodation
Location at which the immovable property is located 4.
Admission to or organization of an event
The place where the event is actually located
CA AKASH BARGOTI
CA Akash Bargoti

23. Place of Supply of Services
Sl. No.
Nature of Supply
Place of Supply 5.
If the said three services are supplied at more than one location. i.e.,
Goods & individual related
Immovable property-related
Event related
5.1
At more than one location, including a location in the taxable territory
Its place of supply shall be the location in the taxable territory where the greatest proportion of the service is provided
5.2
In more than one State
Its place of supply shall be each such State in proportion to the value of services provided in each State
CA AKASH BARGOTI
CA Akash Bargoti

24. Place of Supply of Services
Sl. No.
Nature of Supply
Place of Supply 6.
Banking, financial institutions, NBFC intermediary services, hiring of vehicle’s services etc.
Location of the supplier of service 7.
Transportation of goods
The place of destination of the goods
CA AKASH BARGOTI
CA Akash Bargoti

25. Place of Supply of Services
Sl. No.
Nature of Supply
Place of Supply 8.
Passenger transportation
Place where the passenger embarks on the conveyance for a continuous journey 9.
Services on-board a conveyance
The first scheduled point of departure of that conveyance for the journey
10.
Online information and database access or retrieval services
The location of recipient of services
CA AKASH BARGOTI
CA Akash Bargoti

26. Thank You
CA AKASH BARGOTI