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GST-Place of SupplySachin Menon
Partner and National Head - Indirect Tax, KPMG in India
—
December 2, 2016
2© [year] [legal member firm name], a [jurisdiction] [legal structure] and a member firm of the KPMG network of independent member firms affiliated with KPMG International
Cooperative, a Swiss entity. All rights reserved.
Document Classification: KPMG Confidential
Location of supplier/recipient
“Location of the supplier of services”
“Location of the recipient of services”
“Recipient”
• Supply from registered ‗place of
business‘ or from other unregistered
‗fixed establishment‘
• In absence of such places
• Location of such place or
establishment
• Usual place of residence
• Supply is received at a registered
‗place of business‘ or at other
unregistered ‗fixed establishment‘
• In absence of such places
• Location of such place or
establishment
• Usual place of residence
If consideration is payable If consideration is not payable
Person liable to pay consideration Person to whom goods/services are
delivered or made available or
rendered
3© [year] [legal member firm name], a [jurisdiction] [legal structure] and a member firm of the KPMG network of independent member firms affiliated with KPMG International
Cooperative, a Swiss entity. All rights reserved.
Document Classification: KPMG Confidential
Place of supply of goods/services – Default Rule
• Place where the movement
of goods terminate for
delivery to recipient
• Location of goods at the time
of delivery (if no movement is
involved)
• Place of supply in a ‗Bill to
Ship to‘ model
Place of
supply of
goods
Place of supply of
services
• Place of service
recipient if
registered
• If unregistered:
- Address on
record; else
- Location of
supplier
• Location of recipient
of service or
• Location of supplier
of service if location
of recipient is not
available
Both parties in
India
One party
outside India
4© [year] [legal member firm name], a [jurisdiction] [legal structure] and a member firm of the KPMG network of independent member firms affiliated with KPMG International
Cooperative, a Swiss entity. All rights reserved.
Document Classification: KPMG Confidential
Exceptions to the default rule
If immovable property is in
India
• Location of immovable
property, boat or vessel
If immovable property is
outside India
• Location of recipient
If the event is in India
• Location of service recipient (if
registered); else
• If unregistered; place where
event is actually held
If the event is outside India
• Location of the recipient
Both the parties are
located in India
• Location of immovable
property, boat or vessel
• Place where the event is
actually held
One of the party is
located outside India
Immovable
Property
related
services
Events
(cultural,
scientific,
educational)
(works contract,
hotel stay, lease,
marriage hall etc. )
5© [year] [legal member firm name], a [jurisdiction] [legal structure] and a member firm of the KPMG network of independent member firms affiliated with KPMG International
Cooperative, a Swiss entity. All rights reserved.
Document Classification: KPMG Confidential
Exceptions to the default rule
• Location of recipient of service
(if Registered)
• If unregistered – Place where
the goods are handed over for
transportation
• Location of service recipient (if
registered); else
• Place where passenger
embarks for continuous
journey
Both the parties are
located in India
Goods transportation (other
than courier/mail)
• Place of destination of goods
Courier / Mail
• Place of performance of
service
• Place where passenger
embarks for continuous
journey
One of the party is
located outside India
Goods
Transportation/
Courier / Mail
Passenger
Transportation
6© [year] [legal member firm name], a [jurisdiction] [legal structure] and a member firm of the KPMG network of independent member firms affiliated with KPMG International
Cooperative, a Swiss entity. All rights reserved.
Document Classification: KPMG Confidential
Exceptions to the default rule
Fixed telecommunication line/
leased circuit / cable / Dish
Antenna
• Place where the above
medium of communication is
installed
Post paid connection or
electronic payment (pre-paid)
• Billing address of recipient
Prepaid connection (through
voucher)
• Address of the selling agent,
re-seller or distributor
• Directly to final subscriber –
place where pre-payment is
done or voucher sold
Leased Circuit in more than one
state – Proportionate value
Both the parties are
located in India
• Location of recipient of
service; else
• Location of the service
provider (if location of service
recipient is not available)
One of the party is
located outside India
Tele-
communication,
broadcasting,
cable, DTH
7© [year] [legal member firm name], a [jurisdiction] [legal structure] and a member firm of the KPMG network of independent member firms affiliated with KPMG International
Cooperative, a Swiss entity. All rights reserved.
Document Classification: KPMG Confidential
Exceptions to the default rule
• Location of the service
recipient on record of the
service provider; else
• Location of service provider
• Location of the service
recipient (if registered)
• If unregistered - Location of
service recipient on record of
the supplier
• Location of the service
recipient (if registered)
• If unregistered - Location of
service provider
Both the parties are
located in India
• Location of the service
provider (services provided to
account holders)
• Location of recipient of
service; else
• Location of the service
provider
• Location of service recipient
• Overseas supplier shall
register in India
One of the party is
located outside India
Banking
Services
Insurance
Services
Online
Information &
Database
Access or
Retrieval
Services
8© [year] [legal member firm name], a [jurisdiction] [legal structure] and a member firm of the KPMG network of independent member firms affiliated with KPMG International
Cooperative, a Swiss entity. All rights reserved.
Document Classification: KPMG Confidential
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