Place of Supply for Goods (Sections 10 & 11 of IGST Act):
Supply Involving Movement of Goods: The place of supply is the location where the goods are delivered to the recipient.
Supply Without Movement of Goods: The place of supply is the location of the goods at the time of delivery to the recipient.
Goods Delivered to a Third Party (Bill-to-Ship-to Model): The place of supply is the principal place of business of the third party on whose behalf the goods are delivered.
Assembly or Installation at Site: The place of supply is the location where the goods are assembled or installed.
Goods Supplied on Board a Conveyance: The place of supply is the location where the goods are taken on board the conveyance (e.g., train, aircraft, vessel, or motor vehicle).
Imported Goods: The place of supply is the location of the importer.
Exported Goods: The place of supply is the location outside India.
Place of Supply for Services (Sections 12 & 13 of IGST Act):
General Rule:
For services provided to a registered person: The place of supply is the location of the recipient.
For services provided to an unregistered person: The place of supply is the location of the recipient if the address is available; otherwise, it is the location of the supplier.
Specific Services:
Immovable Property Services: The place of supply is the location of the immovable property.
Restaurant and Catering Services: The place of supply is the location where the services are performed.
Training and Performance Appraisal Services: For a registered person, the place of supply is the location of the recipient; for an unregistered person, it is where the services are performed.
Event-Related Services: The place of supply is where the event is held.
Transportation of Goods: For a registered person, the place of supply is the location of the recipient; for an unregistered person, it is the location where the goods are handed over for transportation.
Passenger Transportation Services: The place of supply is where the passenger embarks on the conveyance for a continuous journey.
Telecommunication Services: The place of supply depends on the type of service (e.g., fixed line, mobile connection, etc.).
Banking and Financial Services: The place of supply is the location of the recipient as per the supplier’s records.
Insurance Services: For a registered person, the place of supply is the location of the recipient; for an unregistered person, it is the location of the recipient as per the supplier’s records.
Online Information and Database Access or Retrieval Services (OIDAR): The place of supply is the location of the recipient.
Special Provisions:
Place of Supply in Territorial Waters (Section 9 of IGST Act): If the location of the supplier or the place of supply is in the territorial waters, it is deemed to be in the coastal State or Union Territory nearest to the baseline.
Place of Supply for Online Money Gaming (Section 14A of IGST Act): For online money gaming supplied by a person located outside India to a person in India, the place of supply is the location of the recipient in India.
Importance of Place of Supply:
Determines whether CGST, SGST/UTGST, or IGST is applicable.
Ensures proper allocation of tax revenue to the respective State or Union Territory.
Accurate determination of the place of supply ensures compliance with GST laws and avoids penalties.
Proper identification of the place of supply is essential for availing input tax credit.