Term place of supply under GST

Posted on 10 June 2022 Category : GST terms

Meaning of place of supply under GST

The details about place of supply under GST are explained here.

Place of Supply (Sections 10- 14 read with Sections 7 & 8 of the IGST Act)

“Place of supply” means the place of supply as referred to in Chapter V of the Integrated Goods and Services Tax Act;

The place of supply would determine first as to whether the transaction is in India or outside India. If it is outside India it would not be liable to GST.

It would also determine the place of levy. Most transactions are expected to be taxed at the rate prevailing at the destination. There would be some exceptions in regard to services and a few in regard to goods.

Section 7 of the IGST Act provides that place of supply of goods shall, depend on the location of the supplier and place of supply. In terms of Section 7(1) of the IGST Act Inter-State supply of goods means any supply of goods where the location of the supplier and the lack of supply are in different States, On the other hand, in the Section 8(1) intra-State supply of goods means any supply of goods where the location of the supplier and the place of supply are in the same State.

In terms of Section 12 & 13 of the IGST Act the place of supply for services is quite elaborate and based partially on the present Place of Provision of Services Rules under the service tax. Place shall be decided by way of location of immovable property, place of performance of services, place of event, location of supplier of service, location of recipient of service etc.

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