1. PLACE OF SUPPLY - ICAI By CA Shubham Khaitan
B.COM (Honours), ACA, ACS, CFA(USA), DISA (ICAI)
Partner - Tax & Regulatory, S. Khaitan & Associates
ID:
Phone No ,
Website:

2. Why is Place of supply important?
Location of the supplier
Place of Supply
Same state
Different states
CGST / SGST
IGST
Wrongly paid one tax instead of the other
Pay the correct tax
Claim refund of the tax wrongly paid
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)] v

3. PLACE OF SUPPLY OF GOODS

4. Place of Supply of goods where no export / import
Supply involves movement of goods (whether by the supplier or the recipient)
Supply does not involve movement of goods
Goods delivered on direction of a third person
Goods assembled or installed at site
Goods supplied on board a conveyance
In any other case
Place where movement terminates for delivery to the recipient
Location of goods at the time of delivery to the recipient
Principal place of business of the third person
Place of installation or assembly
Location where the goods are taken on board
By law made by the Parliament along with suggestions by GST Council
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)] v

5. Supply Involves Movement
1. Movement by the supplier
Wholesaler in Karnataka
Distributor in West Bengal
Supplies refrigerator
On FOR basis
Place of Supply-Where goods terminate for delivery to the recipient-West Bengal
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

6. Supply Involves Movement
2. Movement by the recipient
Manufacturer in Andhra Pradesh
Wholesaler in West Bengal
Supplies LED lights
On ex-factory basis
Wholesaler declares his GSTIN and
the destination of goods to the manufacturer
Place of Supply-Where goods terminate for delivery to the recipient-West Bengal
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

7. Supply does not involve Movement
Retail Outlet in Maharashtra
Customer from West Bengal
Supplies a Perfume bottle of Rs. 5,000
to the customer at showroom
Customer does not declare
his address to the retailer
Place of Supply-Location of goods at the time of delivery to the recipient-Maharashtra
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

8. Supply does not involve Movement
Godown of supplier at Andhra Pradesh
Recipient at Madhya Pradesh
Recipient purchases Godown of supplier
Along with the furniture in the Godown
Supply of furniture does not involve movement of goods
Place of Supply-Where the goods are situated at the time of delivery to the recipient- Andhra Pradesh
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

9. Delivery on Direction of Third Person
Movement of goods takes place from Punjab to Uttaranchal
Manufacturer at Punjab
Wholesaler at Uttar Pradesh
Wholesaler asks the manufacturer to
Retailer at Uttaranchal
supply directly to the retailer at Uttaranchal
Place of supply will be the principal place of the business of the agent-Uttar Pradesh
Place of supply will be the retailer’s address -Uttaranchal
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

10. Goods Assembled/Installed on Site
A modular furniture maker in Maharashtra
Office in West Bengal
Makes the furniture in Maharashtra
and assembles it in West Bengal
Place of Supply- Place of assembly/installation-West Bengal
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

11. Goods Taken on Board A Conveyance
One stop over flight
Ahmedabad
Mumbai
Kolkata
(Merchandise taken on board for sale)
Place of Supply- Place where the goods are taken on board- Mumbai
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

12. Export / Import of goods
Location of the importer
Export of goods
Location outside India
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

13. Import of goods Crockery maker in Malaysia
A crockery dealer in Maharashtra
Supplies crockery from
Malaysia
Place of Supply- Location of importer - Maharashtra
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

14. Export of goods Jute Exporter in Kolkata Jute bag dealer in USA
Exports jute bags to
USA
Place of Supply- Location outside India - USA
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

15. PLACE OF SUPPLY OF SERVICES

16. Location of the Recipient of the Service
Where supply is received at a place of business where registration is obtained
Where supply is received at a place other than the place of business for which registration has been obtained say a fixed establishment elsewhere
Where supply is received at more than one establishment, whether it be the place of business or fixed establishment
In absence of such places
Location of place of business
Location of such fixed establishment
Location of the establishment most directly concerned with the receipt of supply
Location of the usual place of residence of the recipient
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

17. Location of the Supplier of the Service
Where supply is made from a place of business where registration is obtained
Where supply is
made from a place other than the place of business for which registration has been obtained say a fixed establishment elsewhere
Where supply is made from more than one establishment, whether it be the place of business or fixed establishment
In absence of such places being the residence of the supplier
Location of place of business
Location of such fixed establishment
Location of the establishment most directly concerned with the provision of supply
Location of the residence of the supplier
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

18. Place of Business Place of business
Where a taxable person is engaged in business through an agent
Where the business is ordinarily carried on (including a warehouse, godown or any other place where goods are stored, provided or received)
Where a taxable person maintains his accounts of books
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

19. Fixed Establishment Fixed Establishment
A place other than a place of business
Characterized by a sufficient degree of permanence and suitable structure in terms of human and technical resources
To supply or to receive or to use the services for its own needs
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

20. LOCATION OF BOTH SUPPLIER AND RECIPIENT ARE IN INDIA

21. Section 9(2) & 9(3)- General Provisions
Place of supply of Services
(General Provisions)
Supply made to a registered person
Supply made to any person other than a registered person
Address on record exists
Address on record does not exist
Location of the registered person
Location of the recipient on record
Location of the supplier
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

22. Supply made to a Registered Person
Supplier of service in Mumbai
Recipient in Delhi
(Registered person)
Provides consultancy services
Place of Supply of services will be the location of registered recipient - Delhi
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

23. Supply to any other office other than Regd office
Supplier of service in Mumbai
Recipient in Hyderabad
(Fixed establishment)
(Unregistered office)
(Registered office at Delhi)
Provides consultancy services
Place of Supply of services will be the location of fixed establishment- Hyderabad
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

24. Supply to an Unregistered Person where Address exists
Supplier of service in Mumbai
Recipient in Lucknow
(Unregistered person)
Provides consultancy services
Bangalore
Address on record with the supplier
Place of Supply of Service: -
Where the supplier is not aware of the actual place of receipt of supply - Address on record - Bangalore
Where the supplier has been communicated the location of the recipient - Lucknow
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

25. Supply to an Unregistered Person & no Address exists
Supplier of service in Mumbai
Recipient in Chennai
(Unregistered person)
Provides consultancy services
does not have the address of the unregistered recipient on record
Place of Supply of services will be the location of the supplier - Mumbai
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

26. Supply of services in absence of Place of Business
Supplier of service in Mumbai
Recipient in Chandigarh
(Does not own a place of business)
Provides consultancy services
Place of Supply of services will be the location of usual residence of recipient- Chandigarh
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

27. Services Received at More Than One Establishment
Recipient at Kolkata
Recipient at Jharkhand
Supplier of service in Mumbai
Provides audit services to multiple offices of a company
Recipient at Andhra Pradesh
Recipient at Karnataka
(Head office)(Most directly concerned with receipt of supply)
Place of Supply of services will be the location of the establishment most directly concerned with the receipt of supply- Karnataka
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

28. Place of Supply for Immovable Property
Architects, interior decorators, engineers, surveyors, estate agents, right to use immovable property, construction related work
Lodging accommodation by a hotel, inn, guest house, homestay, club, campsite etc. including a houseboat or any other vessel
Accommodation for organizing marriage, reception, official, social, cultural, religious or business function etc.
Any services ancillary to the services referred in the three other boxes
Immovable property or boat or vessel located in more than one state
Immovable property or boat or vessel located in one state
Immovable property located outside India
Determinable in terms of the contract or agreement
Absence of contract or arrangement
Location where the immovable property or boat or vessel is located or intended to be located
Location of the recipient
Location to be in each of the states in proportion to the values for services collected or determined
On a reasonable basis
as may be prescribed
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

29. Services by Interior Decorator
Supplier of service in Delhi
Recipient in Haryana
Designs a layout of house
Place of Supply of services will be the location of the immovable property-Haryana
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

30. Services by way of Lodging Accommodation
Taj Kolkata
Person from Delhi
Taj Mumbai
Travels for professional assignment in India and stays at
Taj Bangalore
Makes payment for all 3 accommodation at
Taj Kolkata
Place of Supply of services will be the location of 3 cities where the accommodation is provided-
Kolkata, Mumbai, Bangalore
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

31. Accommodation for Organizing Any Function
Taj Delhi
Multinational Company
from India
Taj Kolkata
Takes Seminar On GST
at conference rooms of
Taj Chennai
Makes a consolidated payment at
Taj Delhi
Place of Supply of services will be the location of 3 cities where the accommodation is provided-
Delhi, Kolkata, Chennai
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

32. Services Ancillary to The Immovable Property Services
Person from Delhi
Taj Kolkata
Stays at and
gets an extra bed
Place of Supply of services of extra bed will be location where the immovable property is situated-Kolkata
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

33. Certain Performance Based Services
Restaurant and Catering
Personal grooming
Fitness
Beauty treatment
Health services incl. cosmetic & plastic surgery
Location where the services are actually performed
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

34. Certain Performance Based Services
Supplier of service in Maharashtra
Recipient in Karnataka
Recipient goes to Maharashtra
for a heart surgery
Place of Supply of services will be the place where services are performed- Maharashtra
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

35. Training and Performance Appraisal Services
Supply made to a registered person
Supply made to any person other than a registered person
Location of the registered person
Location where the services are actually performed
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

36. Training and Performance Appraisal Services
Calcutta Media Institute (Supplier of service in Kolkata)
A Newspaper in Gujarat (Registered Person)
Takes employees of the recipient to Malaysia for training in Print media
Place of Supply of services will be the location of registered person- Gujarat
Calcutta Media Institute (Supplier of service in Kolkata)
A Mass Communication student with residence in Orissa
(Unregistered Person)
Takes a mass communication student to Malaysia for training in Print media
Place of Supply of services will be the location where services are actually performed- Malaysia
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

37. Admission To An Event Admission to an event Cultural event
Artistic Event
Sporting event
Scientific Event
Educational Event
Entertainment event
Amusement park
Other places and services
Place where such event is held or where the park or such other place is located
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

38. Admission To A Sporting Event
Cricket Association of Bengal
Ticket purchaser from Jharkhand
Collects revenue from ticket sales of a T20I
match at Eden Gardens, Kolkata
Place of Supply of services will be the location where event is actually held-Kolkata
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

39. Admission To An Artistic Event
Supplier of service in Delhi
(Event management company)
Recipient in Chennai
(Unregistered Person)
Organizes a dramatic event
in Mumbai
Place of Supply of services will be the location where the event is actually held- Mumbai
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

40. Organization of an Event
Organizing and arranging sponsorship of
Cultural event
Artistic Event
Sporting event
Scientific Event
Educational Event
Entertainment event
Other places and services
The above will include conference, fair, exhibition, celebration or similar events
Supply made to a registered person
Supply made to any person other than registered person
Location of the registered person
Event held in one state/ more than one state but separate amount charged
Event held in more than one state and consolidated amount charged
Event held in India
Event held outside India
Determinable in terms of the contract or agreement
Absence of contract or arrangement
Place where the event is held
Location of the recipient
Location to be in each of the states in proportion to the values for services determined
Location to be in each of the states on a reasonable basis as may be prescribed
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

41. Organization of an Event
Supplier of service in Delhi
(Event management company)
Godrej Furniture
(Registered Person in Mumbai)
Organizes a furniture exhibition in Ice Skating Rink, Kolkata
Place of Supply of services will be the location of the recipient of the service - Mumbai
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

42. Organization of an Event
Kolkata
Supplier of service in Delhi
(Event management company)
Mumbai
Organizes concert for a pop star at 3 places in the country
Bangalore
Place of Supply of services will be deemed to be in each of the states in proportion to the amount of services provided as per terms of contract- Kolkata, Mumbai, Bangalore
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

43. Transport of Goods Including Mail or Courier
Supply made to a registered person
Supply made to any person other than registered person
Location of the registered person
Location at which such goods are handed over for transportation
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

44. Transport of Goods Including Mail or Courier
Supplier of service in Mumbai (Indigo airlines)
Registered individual at Bhopal on a trip at Mumbai
Provides cargo services
Hands over some goods for transportation from Mumbai to Bhopal
Place of Supply of services will be the location of the recipient of service where he is registered- Bhopal
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

45. Transport of Passengers
Supply made to a registered person
Supply made to any person other than registered person
Right to passage given for future use but point of embarkation not known at the time of issue of right to passage
Location of the registered person
Place where the passenger embarks on the conveyance for a continuous journey
Place of supply to be determined as per the General provisions
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

46. Transport of Passengers
Supplier of service in Chennai
(Car hiring company)
Recipient in Mumbai
(Multinational company)
(Registered person)
Supplies car for transportation of employees
to and from office in Mumbai
Place of Supply of services will be the location of registered recipient-Mumbai
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

47. Transport of Passengers
Two stop journey
Flight from Kolkata
Goes via Ranchi
Goes via Kanpur
Reaches to Delhi
(Final Destination)
Passenger from Mumbai boards a flight from Ranchi
Place of Supply of services will be the location where the passenger embarks on the flight for a continuous journey- Ranchi
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

48. On Board A Conveyance On board a conveyance Vessel Aircraft Train
Motor vehicle
Location of first scheduled point of departure of that conveyance
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

49. On Board A Conveyance Recipient in Chennai
Supplier of service in Kolkata
(Registered person)
Recipient in Chennai
(Multinational company)
(Registered person)
Takes a chartered flight on hire for
a business tour from Delhi to Hong Kong
Catering services was provided on board by the operator of the flight
Place of Supply of services will be the location of first scheduled point of departure of that conveyance- Delhi
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

50. EITHER THE SUPPLIER OR THE RECIPIENT ARE LOCATED OUTSIDE INDIA

51. Section 10(2) & 10(3)- General Provisions
Place of supply of Services
(General Provisions)
Where location of recipient available in ordinary course of business
Where location of recipient not available in ordinary course of business
Location of the recipient
Location of the supplier
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

52. General Provisions Graphic Designer in France Recipient in Kolkata
Designs a digital card and sends it
Place of Supply will be the location of the recipient - Kolkata
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

53. General Provisions Recipient (Address not available)
Supplier in Gujarat
Recipient (Address not available)
Provides IT Consultancy by registering on a freelancing website
Place of Supply will be the location of the supplier - Gujarat
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

54. Performance Based Services
Goods required to be made physically available by the recipient or his representative
Services which require the physical presence of the recipient or his representative
Services provided from a remote location by electronic means
Goods temporarily imported into India and exported after repairs
Other cases, when goods are required to be made physically available
Location where goods are situated at the time of supply of service
General Provisions
Location where services are actually performed
Location where services are actually performed
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

55. Performance Based Services
Company in Karnataka
Machine manufacturer in Japan
Sends an imported machine to Japan for curing of a latent defect
Place of Supply will be the location where the services are actually performed - Japan
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

56. Place of Supply for Immovable Property
Architects, interior decorators, engineers, surveyors, estate agents, right to use immovable property, construction related work
Lodging accommodation by a hotel, inn, guest house, homestay, club, campsite etc. including a houseboat or any other vessel
Location where the immovable property or boat or vessel is located or intended to be located
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

57. Place of Supply for Immovable Property
An architect in Singapore
A registered person in New Delhi
Sends a design for building of a bungalow in Mumbai
Place of Supply will be the location where the immovable property is intended to be located - Mumbai
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

58. Admission to or Organization of Event
Admission to or organization of event including the services ancillary to the admission
Cultural event
Artistic Event
Sporting event
Scientific Event
Educational Event
Entertainment event
Celebration, Conference, Fair, Exhibition
Similar event
Place where the event is actually held
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

59. Organization of an Educational Event
An unregistered person in New York
St. Xavier’s College, Kolkata
Organizes an all India Maths Olympiad
In Kolkata
Place of Supply of services will be where the event is actually held - Kolkata
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

60. Services provided at multiple locations
Performance Based / Immovable Property / Event based services provided at multiple locations
Multiple locations none of which is in the taxable territory
Multiple locations where at least one is in the taxable territory
Multiple states
Location will be outside India
Location in the taxable territory where the greatest proportion of service is provided
Ascertainable from the terms of contract
Not ascertainable from the terms of contract
Each state in proportion to the value of services provided
Other reasonable basis as may be prescribed
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

61. Event organized at multiple locations
Paris
Supplier of service in UK
(Event management company)
Berlin
Organizes an Exhibition at
3 places
Bangalore
Place of Supply of services will be the location in the taxable territory where the greatest proportion of the services are provided - Bangalore
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

62. Interior Decorator Service in multiple states
New Delhi
An interior decorator in Canada
Mumbai
Designs a layout for McDonalds across India at 3 places
Kolkata
Place of Supply of services will be each state in proportion to the value of services provided as ascertainable from the contract. If not ascertainable, such other reasonable basis as prescribed.
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

63. Location of the Supplier
Service provided by banking company / Financial Institution / Non – Banking Financial Company to account holders
Intermediary Services
Service consisting of means of hiring of transport upto a period of one month
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

64. Hiring of Transport An unregistered person in Germany
A person in Mumbai
Gives a ship on hire for 20 days
for travel across Europe
Place of Supply of services will be the location of the supplier - Germany
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

65. Transportation of Goods
Other than by mail or courier
By mail or courier
Place of destination of goods
As per the general provisions
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

66. Transportation of Goods
A shipping company in Australia
An exporter of goods in Chennai
Provides services of transport
of cargo from Chennai to Sydney
Place of Supply of services will be the place of destination of goods - Sydney
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

67. Transportation of Passengers
Where the passenger embarks on the conveyance for a continuous journey
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

68. Transportation of Passengers
One stop journey
Emirates Flight from Kolkata
Goes via Mumbai
Reaches Dubai
(Final Destination)
Passenger from New Delhi boards a flight from Mumbai
Place of Supply of services will be the location where the passenger embarks on the flight for a continuous journey- Mumbai
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

69. On Board a conveyance
On board a conveyance including services intended to be wholly or substantially consumed on board
Vessel
Aircraft
Train
Motor vehicle
Location of first scheduled point of departure of that conveyance
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

70. On Board a conveyance Recipient in Mumbai Cruise line in US
(Registered person)
Gives cruise facilities between Goa and Mauritius
Club facilities were provided on board the cruise
Place of Supply of services will be the location of first scheduled point of departure of that conveyance- Goa
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

71. Online information and database access or retrieval
Services whose delivery is mediated by information technology over or an electronic network and the nature of which renders their supply essentially automated and involving minimal human intervention, and impossible to ensure in the absence of information technology and includes electronic services such as:
Advertising on the internet
Providing cloud services
Provision of e-books, movie, music, software and other intangibles via internet
Providing data or information, retrievable or otherwise, to any person, in electronic form through a computer network
Online supplies of digital content (movies etc.)
Digital data storage
Online gaming
Online information and database access or retrieval service
Location of recipient of service
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

72. Recipient deemed be in taxable territory
Two of the following conditions need to be satisfied:
Location of the address presented by recipient of service via internet is in taxable territory
Debit/credit/any other card for settlement of payment has been issued in the taxable territory
Billing Address of recipient of service is in the taxable territory
IP address of the device used by the recipient is in the taxable territory
Bank of recipient in which the account used for payment is maintained in the taxable territory
Country code of SIM card used by the recipient is of taxable territory
Location of fixed landline through which service is received by the recipient is in taxable territory
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

73. Online information and database access or retrieval
Netflix in US
A user in Hyderabad
Provides services of download of a movie upon payment of Rs. 150
Place of Supply of services will be the location of recipient of service - Hyderabad
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

74. Place of effective use and enjoyment of service
To prevent double taxation or non- taxation or for uniform application of rules
CG can notify any description of service or circumstance
Place of supply will be the place of effective use and enjoyment of service
Shubham Khaitan [B.Com(Hons),ACA,ACS,CFA(USA),DISA(ICAI)]

75. Name: CA Shubham Khaitan
SPEAKER
Name: CA Shubham Khaitan
Qualification: B.COM (Hons), ACA, ACS, CFA (USA), DISA (ICAI)
Designation: Partner – Tax & Regulatory
Firm name: S. Khaitan & Associates,
Chartered Accountants
CONTACT
Address: Mookerjee House, 17, Brabourne Road
2nd Floor, Kolkata –
Phone: ,
Website: