14 May 2022
A. Place of Supply of Goods Usually, in case of goods, the place of supply is where the goods are delivered. So, the place of supply of goods is the place where the ownership of goods changes. What if there is no movement of goods. In this case, the place of supply is the location of goods at the time of delivery to the recipient. For example: In case of sales in a supermarket, the place of supply is the supermarket itself. Place of supply in cases where goods that are assembled and installed will be the location where the installation is done. For example, A supplier located in Kolkata supplies machinery to the recipient in Delhi. The machinery is installed in the factory of the recipient in Kanpur. In this case, the place of supply of machinery will be Kanpur. B. Place of Supply for Services Generally, the place of supply of services is the location of the service recipient. In cases where the services are provided to an unregistered dealer and their location is not available the location of service provider will be the place of provision of service. Special provisions have been made to determine the place of supply for the following services: Services related to immovable property Restaurant services Admission to events Transportation of goods and passengers Telecom services Banking, Financial and Insurance services. In case of services related to immovable property, the location of the property is the place of provision of services. Example 1: Mr. Anil from Delhi provides interior designing services to Mr. Ajay(Mumbai). The property is located in Ooty(Tamil Nadu). In this case, place of supply will be the location of the immovable property i.e. Ooty, Tamil Nadu. Example 2: A registered taxpayer offers passenger transport services from Bangalore to Hampi. The passengers do not have GST registration. What will be the place of supply in this case? The place of supply is the place from where the departure takes place i.e. Bangalore in this case.
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