Place of Supply Under IGST 2 – Notes

Summary:

The note provides information on the place of supply under IGST, specifically related to goods imported into or exported from India under section 11. The place of supply of goods imported into India shall be the location of the importer, and the place of supply of goods exported from India shall be the location outside India.

Excerpt:

Place of supply of goods imported into, or exported from India (u/s 11)

The place of supply of goods:

• Imported into India shall be the location of the importer
• Exported from India shall be the location outside of India

Place of supply of services where the location of supplier and recipient is in India (u/s 12)

Nature of Service/Supply of Service to — Place of Supply

1. Registered Person — Location of such person (Recipient)
2. Unregistered Person — The location of the recipient where the address on record exists; and the location of the supplier of services in other cases.
3. – In relation to immovable property — The location at which the immovable property is located or intended to be located.
   – by way of lodging accommodation by a hotel, inn, guest house, etc. — The location at which the immovable property of lodging accommodation is located or intended to be located.
   – By way of accommodation in any immovable property for organizing any marriage or reception official, social, cultural, religious, or business function, etc. — The location at which the immovable property is located or intended to be located.
4. Restaurant and catering services, personal grooming, fitness, beauty treatment, health service including cosmetic and plastic surgery — The location where the services are actually performed.
5. In relation to training and performance appraisal. — Registered Person- Location of such person
   Other persons- Location where the services are actually performed
6. By way of admission to a cultural, artistic, sporting, scientific, educational, entertainment event or amusement park or any other place and services ancillary thereto. — where the event is actually held or where the park or such other place is located.
7. by way of organization of any event/conference/fair/exhibition; or
   services ancillary to the organization of events or assigning of sponsorship to such events — Registered Person- Location of such person
   Other persons- Location where the services are actually performed.
   If the event is held outside India- The location of the recipient.