IndiaFilings / Learn / GST / Place Supply Services
Place of Supply for Services - IndiaFilings

Place of Supply for Services

Place of supply for services determines the applicability of IGST or CGST or SGST on a tax invoice. India has adopted a dual GST model, wherein the Central Government and State Government would simultaneously levy GST. Thus based on the type of transaction, i.e., interstate or intra-state and depending on the nature of supply, i.e., goods or services, the supplier would have to differentiate between IGST or CGST and SGST collected on all tax invoices. Place of supply for goods was covered in a separate article. In this article, the place of supply for services is covered.

Architects, Engineers, Real Estate Agents & Construction Work

Place of supply for services provided architects, interior decorators, surveyors, engineers and other related experts including estate agents relating to an immovable property or for carrying out or coordination of construction work would be the location of the immovable property.

Event Management & Wedding Planning

Place of supply for event management or organising any marriage or reception or official, social, cultural, religious or business function at a property would be the location of the immovable property. Hence, if an event management company helps with wedding program, the place of supply would be the location of the wedding venue.

Restaurants, Catering Services, Fitness Centres and Beauty Parlours

The place of supply for restaurant and catering services, personal grooming, fitness, beauty treatment, health service would be the location where the services are actually performed. Hence, in case of a restaurant or fitness centres, the place of supply would be the restaurant or fitness centre itself. In case of catering services, the place of supply would be the place of supply of food.

Hotels, Guest Houses and Clubs

Place of supply for lodging accommodation by a hotel, inn, guest house, homestay, club or campsite would be the physical location where the lodging accommodation is present.

Training & Appraisal Services

The location of the service recipient shall act as the Place of supply for training and appraisal services if the recipient registered under GST. If the recipient yet to register under the GST, then, the place of supply of service shall act as the location where the services carried out.

Admission to Cultural or Entertainment Event or Amusement Parks

Place of supply of services for services provided relating to admission to a cultural, artistic, sporting, scientific, educational, entertainment event or amusement park shall act as the place where the event actually held or as per the location of the park. Place of supply for services ancillary to organisation of any of the events or services above would be:
  • The location of the recipient if the recipient registered under GST.
  • The location of the event if the person yet to register under GST. If the location is held outside India, then the place of supply would be the location of the recipient.

Transportation of Goods

Place of supply for services by way of transportation of goods, including by mail or courier would be the location of the recipient if registered under GST. If the recipient is not registered, then the location at which goods were handed over for their transportation would be the place of supply. The place of supply of services of transportation of goods, other than by way of mail or courier, would be the place of destination of the goods.

Transportation of Passengers

Place of supply for passenger transportation services shall act as the location of the registered person if the recipient registered under GST. If the recipient yet to register with GST, the place of supply shall apply where the passenger embarks on the journey. For services provide onboard a vehicle or vessel or an aircraft or train, the place of supply would be the location of the first scheduled point of departure of the journey.

Telecommunication, Broadcasting, Cable and DTH Services

Place of supply for telecommunication services including data transfer, broadcasting, cable and direct to home television services to any person would be as follows:
  • In case of services by way of fixed telecommunication line, leased circuits, internet leased circuit, cable or dish antenna - the location where the telecommunication line, cable connection or dish antenna is installed for receipt of services would be the place of supply.
  • In case of mobile telecommunication or internet services provided on a post-paid basis, be the location of billing address of the recipient of services would be the place of supply.
  • In case of pre-paid mobile, internet service or DTH services, if the services are sold through a distributor, the address of the distributor would be the place of supply.
  • In case of distribution by any person to the final subscriber, the location where such prepayment is received or voucher is sold would be the place of supply,
  • In all other cases, the address of the recipient as per the records of the supplier of services would be the place of supply.
  • If the address is not available, then the location of the supplier of the service would be the place of supply.

Banking, Financial and Stock Broking Services

Place of supply for banking or financial services, including stockbroking services, would be the location of the recipient of services on the records of the supplier of services. If the location of the recipient of services is not on the records of the supplier, the place of supply would be the location of the supplier of services.

Insurance Services

The place of supply of insurance services to a registered person would be the location of the recipient. If the recipient yet to register with GST, the location of the recipient of services on the records of the supplier of services shall act as place of supply of service.

OIDAR Services

For OIDAR services, place of supply would be the location of the recipient of services. The person receiving OIDAR services, located in taxable territory, shall satisfy any of the two following conditions for determining the GST:
  1. The location of address presented by the recipient of services through the internet is in the taxable territory.
  2. The credit card or debit card or store value card or charge card or smart card or any other card by which the recipient of services settles payment has been issued in the taxable territory.
  3. The billing address of the recipient of services is in the taxable territory.
  4. The internet protocol address of the device used by the recipient of services is in the taxable territory.
  5. The bank account of the recipient of services used for payment registered in the taxable territory.
  6. The country code of the subscriber identity module card used by the recipient of services is of taxable territory.
  7. The location of the fixed landline through which the service received by the recipient falls under the taxable territory
Simplify the GST registration & GST return filing process with IndiaFilings experts!
IndiaFilings
Updated on: December 18th, 2024

Popular Post

Download ePAN Card – Get ePan from NSDL & UTIITSL
80 Small Business Ideas

Starting a small business can be a transformative venture, offering the exciting opportunity...

Nadakacheri – Income Caste Certificate Download Online in Karnataka
TDS Rate Chart for Financial Year 2025-2026 (Assessment Year 2026-2027)

Tax deduction at source, shortly and popularly known as TDS, was introduced by the Income Tax...

Divorce Rules in India: Everything You Need to Know
How To Download GST Registration Certificate Online?

Goods & Services Tax Certificate is issued to people who are registered under GST...

PAN Card Cancellation Online
Find Complete Details of GST Registration Procedure

GST registration applies to all individuals and entities supplying goods or services in India. GST...

Check Your PF Claim Status Online Using PF Tracking ID
Gift Tax in India: Applicability, Exemptions and Rules

Gift tax in India is applied when the value of the received gift exceeds ₹50,000 in the...

Check Your PF Claim Status Online Using PF Tracking ID
Old Regime vs New Regime 2025: Which Tax Regime is Better for You?

The Union Budget 2025 has brought significant changes to India’s personal income tax structure, raising the...

Check Your PF Claim Status Online Using PF Tracking ID
What is the minimum turnover for GST?

The Goods and Services Tax (GST) is an indirect tax system introduced in India in 2017. It functions...

Check Your PF Claim Status Online Using PF Tracking ID
How can I check if a trademark is registered?

A trademark search is simply checking if another person or organization does not already own the...

Check Your PF Claim Status Online Using PF Tracking ID
Section 194H of the Income Tax Act: TDS on Commission & Brokerage

Section 194H of the Income Tax Act in India mandates the deduction of Tax at Source (TDS) on commission or brokerage...

Check Your PF Claim Status Online Using PF Tracking ID
Section 80G Deduction - Income Tax Act

Section 80G Deduction is a facility available in the Income Tax Act which allows taxpayers to...

Check Your PF Claim Status Online Using PF Tracking ID
Crypto Tax in India: Taxation On Cryptocurrency

The Income Tax Department (ITD) has not provided specific guidance on crypto taxes for Indian investors. However...

Check Your PF Claim Status Online Using PF Tracking ID
Internal Audit Applicability Under Companies Act, 2013

Internal audit applicability is a critical concept for companies in India, impacting various...

Check Your PF Claim Status Online Using PF Tracking ID
Difference between Private and Public Company

In the business world, two main types of companies exist: private company and public company...

Check Your PF Claim Status Online Using PF Tracking ID
New GST Rules for Rent

Ministry of Finance vide a Notification No 05/2022- Central Tax (Rate) dated 13.7.2022 has issued...

Check Your PF Claim Status Online Using PF Tracking ID
GSTR-1 and GSTR-3B Due Date Extension - New Due Dates For January 2025

The Central Board of Indirect Taxes and Customs (CBIC) has recently announced an extension...

Check Your PF Claim Status Online Using PF Tracking ID
Different Depreciation Rates under Companies & Income Tax Act

Depreciation is a key concept in finance and accounting. It helps us manage how the value of...

Check Your PF Claim Status Online Using PF Tracking ID
Form 10IA - Section 80DD Deduction

Form 10IA of the Income Tax Department must be filed by taxpayers claiming income tax deduction...

Check Your PF Claim Status Online Using PF Tracking ID
GST on Used Cars: New 18% Tax Rate Explained

The Goods and Services Tax (GST) system in India has been a significant reform in the country's...

Check Your PF Claim Status Online Using PF Tracking ID
MSME Registration - Udyam Registration

India's Gross Domestic Product (GDP) benefits significantly from the substantial...

Check Your PF Claim Status Online Using PF Tracking ID
Section 43B(h) - New MSME 45 Days Payment Rule

The Finance Act, 2023 introduced the MSME 45-day payment rule under Section 43B(h) of the Income Tax Act...

Check Your PF Claim Status Online Using PF Tracking ID
Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024

The Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024, was announced by Union Finance Minister...