Hi..,
If company is receiving services from a celebrity towards brand ambassador fee, what will be place of supply in that case?
10 Replies
Sumit Sarswat
(Student)
(3154 Points)
Replied 02 January 2019
As per sec 12(5) of IGST Act 2017 if receipient (company) is registered than POS will be registered office of such company .
If receipient is not registered than POS will be please where such service is actually preformed.
If receipient is not registered than POS will be please where such service is actually preformed.
Ravi SADhiyan
(Practice)
(4510 Points)
Replied 02 January 2019
12. Place of supply of services where location of supplier and recipient is in India.
(1) The provisions of this section shall apply to determine the place of supply of services where the location of supplier of services and the location of the recipient of services is in India.
(2) The place of supply of services, except the services specified in sub-sections (3) to (14),––
- made to a registered person shall be the location of such person;
- made to any person other than a registered person shall be,––
(i) the location of the recipient where the address on record exists; and
(ii) the location of the supplier of services in other cases.
Sumit Sarswat
(Student)
(3154 Points)
Replied 02 January 2019
@ Ravi
This service is specifically defined under sec 12(5) so sec 12(2) i.e. general, will not apply here.
sec 12(5) is applicable.
This service is specifically defined under sec 12(5) so sec 12(2) i.e. general, will not apply here.
sec 12(5) is applicable.
Romik Pansuriya
(40 Points)
Replied 03 January 2019
@ sumit
please read the provision of section 12(5) of igst act carefully and linked it with above query.
please read the provision of section 12(5) of igst act carefully and linked it with above query.
Sumit Sarswat
(Student)
(3154 Points)
Replied 03 January 2019
@ Romik
I read it. In this case this service is performance based service which is specifically definitely u/s 12(5) of igst act whereas sec 12(2) apply where sec 12(3) to 12(13) not apply as it is already mentioned u/s 12(2).
I read it. In this case this service is performance based service which is specifically definitely u/s 12(5) of igst act whereas sec 12(2) apply where sec 12(3) to 12(13) not apply as it is already mentioned u/s 12(2).
Romik Pansuriya
(40 Points)
Replied 03 January 2019
@ Sumit in given question he has asked about brand ambassador service which is not fall within section 12(5) as it is based on performance.
suppose an actor provides his model photography as a brand ambassador to a company, in such case section 12(2) will be applicable.
suppose an actor provides his model photography as a brand ambassador to a company, in such case section 12(2) will be applicable.
CA Roopa Nayak
(Specialized in Indirect Taxes)
(6621 Points)
Replied 06 January 2019
Place of supply of service to registered recipient would be location of such recipient
Example-if A Co of Bangalore is recipient of brand service from celebrity, then place of supply is Bangalore
When celebrity is registered in Mumbai and place of supply is Bangalore IGST to be charged
CA Roopa Nayak
(Specialized in Indirect Taxes)
(6621 Points)
Replied 06 January 2019
Place of supply of service to registered recipient would be location of such recipient
Example-if A Co of Bangalore is recipient of brand service from celebrity, then place of supply is Bangalore
When celebrity is registered in Mumbai and place of supply is Bangalore IGST to be charged
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