PPT: Place of Supply | Taxation for CA Intermediate PDF Download

 Page 1


Place of Supply Under 
GST
Page 2


Place of Supply Under 
GST
Introduction
Place of Supply of 
Goods – Sec 10
Supply involving 
Movement of Goods
Supply not involving 
Movement of Goods
Place of Supply of 
Goods Imported into 
or Exported from 
India – Sec 11
Place of Supply in 
case of Domestic 
Services – Sec 12
Place of Supply in 
case of International 
Services – Sec 13
Page 3


Place of Supply Under 
GST
Introduction
Place of Supply of 
Goods – Sec 10
Supply involving 
Movement of Goods
Supply not involving 
Movement of Goods
Place of Supply of 
Goods Imported into 
or Exported from 
India – Sec 11
Place of Supply in 
case of Domestic 
Services – Sec 12
Place of Supply in 
case of International 
Services – Sec 13
GST Goods and Service Tax
OIDAR Online Information and Database Access or Retrieval Services 
UT Union Territories
Page 4


Place of Supply Under 
GST
Introduction
Place of Supply of 
Goods – Sec 10
Supply involving 
Movement of Goods
Supply not involving 
Movement of Goods
Place of Supply of 
Goods Imported into 
or Exported from 
India – Sec 11
Place of Supply in 
case of Domestic 
Services – Sec 12
Place of Supply in 
case of International 
Services – Sec 13
GST Goods and Service Tax
OIDAR Online Information and Database Access or Retrieval Services 
UT Union Territories
Introduction
GST is a destination based tax, i.e, the goods or services will be taxed at the place where 
they are consumed and not at the origin
So, the state where they are consumed will have the right to collect GST
The place of supply provisions determine the taxable jurisdiction where the tax should 
reach and ascertains whether the supply is inter-state supply or intra-state supply
Page 5


Place of Supply Under 
GST
Introduction
Place of Supply of 
Goods – Sec 10
Supply involving 
Movement of Goods
Supply not involving 
Movement of Goods
Place of Supply of 
Goods Imported into 
or Exported from 
India – Sec 11
Place of Supply in 
case of Domestic 
Services – Sec 12
Place of Supply in 
case of International 
Services – Sec 13
GST Goods and Service Tax
OIDAR Online Information and Database Access or Retrieval Services 
UT Union Territories
Introduction
GST is a destination based tax, i.e, the goods or services will be taxed at the place where 
they are consumed and not at the origin
So, the state where they are consumed will have the right to collect GST
The place of supply provisions determine the taxable jurisdiction where the tax should 
reach and ascertains whether the supply is inter-state supply or intra-state supply
Location of Recipient
S.No Case Location of Recipient of Service
1 Supply is received at a registered place of business Such place of business
2 Supply is received at a place other than the registered
place of business (a fixed establishment elsewhere)
Such fixed establishment
3 Supply is received at more than one establishment,
whether the place of business or fixed establishment
Location of the establishment most
directly connected with the receipt of
the supply
4 In absence of such places Location of the usual place of
residence of the recipient
S.No Case Location of Recipient of Service
1 Supply is made from a registered place of business Such place of business
2 Supply is made from a place other than the registered
place of business (a fixed establishment elsewhere)
Such fixed establishment
3 Supply is made from more than one establishment,
whether the place of business or fixed establishment
Location of the establishment most
directly connected with the provision
of the supply
4 In absence of such places Location of the usual place of
residence of the supplier
Location of Supplier