<ul>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:black">Determining the Place of Supply of Goods or Services is very important as it would determine the nature of tax to be paid. </span></span></span></p>
	</li>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><em><span style="background-color:white"><span style="color:black">In case the location of the supplier and the place of supply are within the same state &ndash; CGST &amp; SGST would be levied.</span></span></em></span></p>
	</li>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><em><span style="background-color:white"><span style="color:black">if the place of supply is in a different state &ndash; IGST would be levied.</span></span></em></span></p>
	</li>
</ul>

<p style="text-align:justify">&nbsp;</p>

<div>
<p style="text-align:justify"><span style="font-size:14px"><strong><span style="background-color:white"><span style="background-color:white"><span style="color:black">What is the Place of Supply in </span><span style="color:red">case of Goods </span><span style="color:black">under GST?</span></span></span></strong></span></p>

<p>&nbsp;</p>

<table border="1" cellspacing="0" class="Table" style="background:white; border-collapse:collapse; width:900px">
	<tbody>
		<tr>
			<td style="background-color:#7a99f5; vertical-align:top; width:54px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:black">S. No.</span></span></div>
			</td>
			<td style="background-color:#7a99f5; vertical-align:top; width:274px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:black">Nature of Transaction</span></span></div>
			</td>
			<td style="background-color:#7a99f5; vertical-align:top; width:288px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:black">Place of Supply of Goods</span></span></div>
			</td>
		</tr>
		<tr>
			<td style="background-color:white; vertical-align:top; width:54px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:black">1</span></span></div>
			</td>
			<td style="background-color:white; vertical-align:top; width:274px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:black">Supply involves movement of Goods</span></span></div>
			</td>
			<td style="background-color:white; vertical-align:top; width:288px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:black">Location of Delivery of Goods to the Recipient </span></span></div>
			</td>
		</tr>
		<tr>
			<td style="background-color:white; vertical-align:top; width:54px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:black">2</span></span></div>
			</td>
			<td style="background-color:white; vertical-align:top; width:274px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:black">Supply without movement of Goods</span></span></div>
			</td>
			<td style="background-color:white; vertical-align:top; width:288px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:black">Location of Goods at the time of Delivery to the Recipient </span></span></div>
			</td>
		</tr>
		<tr>
			<td style="background-color:white; vertical-align:top; width:54px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:black">3</span></span></div>
			</td>
			<td style="background-color:white; vertical-align:top; width:274px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:black">Goods Assemble or Install at site</span></span></div>
			</td>
			<td style="background-color:white; vertical-align:top; width:288px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:black">Place of assembly or installation </span></span></div>
			</td>
		</tr>
		<tr>
			<td style="background-color:white; vertical-align:top; width:54px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:black">4</span></span></div>
			</td>
			<td style="background-color:white; vertical-align:top; width:274px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:black">Supply on board a conveyance such as vessel, aircraft, train, motor vehicle etc</span></span></div>
			</td>
			<td style="background-color:white; vertical-align:top; width:288px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:black">Location at which the goods were taken on board </span></span></div>
			</td>
		</tr>
		<tr>
			<td style="background-color:white; vertical-align:top; width:54px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:black">5</span></span></div>
			</td>
			<td style="background-color:white; vertical-align:top; width:274px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:black">Supplier delivering to a recipient on directions of a 3<sup>rd</sup>&nbsp;person</span></span></div>
			</td>
			<td style="background-color:white; vertical-align:top; width:288px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:black">3<sup>rd</sup>&nbsp;persons principal place of business for the 1<sup>st</sup>&nbsp;leg of the supply and location of delivery to recipient for the 2<sup>nd</sup>&nbsp;leg. </span></span></div>
			</td>
		</tr>
	</tbody>
</table>

<p>&nbsp;</p>

<p>&nbsp;</p>

<div>
<p style="text-align:justify"><span style="font-size:14px"><strong><span style="background-color:white"><span style="background-color:white"><span style="color:black">What is the Place of Supply under GST in case of Export/ Import of Goods</span></span></span></strong></span></p>

<p style="text-align:justify">&nbsp;</p>

<table border="1" cellspacing="0" class="Table" style="background:white; border-collapse:collapse; width:900px">
	<tbody>
		<tr>
			<td style="background-color:#7a99f5; vertical-align:top; width:54px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:black">S. No.</span></span></div>
			</td>
			<td style="background-color:#7a99f5; vertical-align:top; width:274px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:black">Nature of Transaction</span></span></div>
			</td>
			<td style="background-color:#7a99f5; vertical-align:top; width:288px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:black">Place of Supply of Goods</span></span></div>
			</td>
		</tr>
		<tr>
			<td style="background-color:white; vertical-align:top; width:54px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:black">1</span></span></div>
			</td>
			<td style="background-color:white; vertical-align:top; width:274px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:black">Import of Goods</span></span></div>
			</td>
			<td style="background-color:white; vertical-align:top; width:288px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:black">Location Importer</span></span></div>
			</td>
		</tr>
		<tr>
			<td style="background-color:white; vertical-align:top; width:54px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:black">2</span></span></div>
			</td>
			<td style="background-color:white; vertical-align:top; width:274px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:black">Export of Goods</span></span></div>
			</td>
			<td style="background-color:white; vertical-align:top; width:288px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:black">Location outside India</span></span></div>
			</td>
		</tr>
	</tbody>
</table>

<p>&nbsp;</p>

<p>&nbsp;</p>

<div>
<p style="text-align:justify"><span style="font-size:14px"><span style="background-color:white"><span style="background-color:white"><span style="color:black">What is the Place of Supply in case of Services under GST?</span> </span></span></span></p>

<p style="text-align:justify"><span style="font-size:14px"><span style="background-color:white"><span style="background-color:white"><span style="color:black">[Service Provider &amp; Service recipient is located in India]</span> </span></span></span></p>

<div>
<h2 style="text-align:justify">&nbsp;</h2>

<p>&nbsp;</p>

<table border="1" cellspacing="0" class="Table" style="background:white; border-collapse:collapse; width:900px">
	<tbody>
		<tr>
			<td style="background-color:#7a99f5; vertical-align:top; width:54px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:black">S. No.</span></span></div>
			</td>
			<td style="background-color:#7a99f5; vertical-align:top; width:255px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:black">Nature of Transaction</span></span></div>
			</td>
			<td style="background-color:#7a99f5; vertical-align:top; width:307px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:black">Place of Supply</span></span></div>
			</td>
		</tr>
		<tr>
			<td style="background-color:white; vertical-align:top; width:54px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:black">1</span></span></div>
			</td>
			<td style="background-color:white; vertical-align:top; width:255px">
			<div style="margin-left:8px"><span style="font-size:28px"><span style="color:black">Service is provided to a Registered Recipient</span></span></div>
			</td>
			<td style="background-color:white; vertical-align:top; width:307px">
			<div style="margin-left:17px"><span style="font-size:28px"><span style="color:black">Location of such Recipient</span></span></div>
			</td>
		</tr>
		<tr>
			<td style="background-color:white; vertical-align:top; width:54px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:black">2</span></span></div>
			</td>
			<td style="background-color:white; vertical-align:top; width:255px">
			<div style="margin-left:8px"><span style="font-size:28px"><span style="color:black">Service is provided to an Unregistered Recipient</span></span></div>
			</td>
			<td style="background-color:white; vertical-align:top; width:307px">
			<div style="margin-left:17px"><span style="font-size:28px"><span style="color:black">If the address of the recipient is available &ndash; Place of Supply is the Location of the Service Recipient.</span></span></div>

			<div style="margin-left:17px"><span style="font-size:28px"><span style="color:black">If the address of the recipient is not available &ndash; Place of supply is the Location of the Service provider.</span></span></div>
			</td>
		</tr>
		<tr>
			<td style="background-color:white; vertical-align:top; width:54px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:black">3</span></span></div>
			</td>
			<td style="background-color:white; vertical-align:top; width:255px">
			<div style="margin-left:8px"><span style="font-size:28px"><span style="color:black">Services directly relating to Immovable Property</span></span></div>
			</td>
			<td style="background-color:white; vertical-align:top; width:307px">
			<div>&nbsp;</div>
			</td>
		</tr>
		<tr>
			<td style="background-color:white; vertical-align:top; width:54px">
			<div>&nbsp;</div>
			</td>
			<td style="background-color:white; vertical-align:top; width:255px">
			<div style="margin-left:8px"><span style="font-size:28px"><span style="color:black">a.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; If property is located in India</span></span></div>
			</td>
			<td style="background-color:white; vertical-align:top; width:307px">
			<div style="margin-left:17px"><span style="font-size:28px"><span style="color:black">Place where the Immovable Property is located </span></span></div>
			</td>
		</tr>
		<tr>
			<td style="background-color:white; vertical-align:top; width:54px">
			<div>&nbsp;</div>
			</td>
			<td style="background-color:white; vertical-align:top; width:255px">
			<div style="margin-left:8px"><span style="font-size:28px"><span style="color:black">b.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; If property is located outside India</span></span></div>
			</td>
			<td style="background-color:white; vertical-align:top; width:307px">
			<div style="margin-left:17px"><span style="font-size:28px"><span style="color:black">Location of Recipient. </span></span></div>
			</td>
		</tr>
		<tr>
			<td style="background-color:white; vertical-align:top; width:54px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:black">4</span></span></div>
			</td>
			<td style="background-color:white; vertical-align:top; width:255px">
			<div style="margin-left:8px"><span style="font-size:28px"><span style="color:black">Performance based services namely Restaurant &amp; Catering, Personal Grooming, Fitness, Beauty Treatment, Health Services including Cosmetic &amp; Plastic Surgery.</span></span></div>
			</td>
			<td style="background-color:white; vertical-align:top; width:307px">
			<div style="margin-left:17px"><span style="font-size:28px"><span style="color:black">Place where the services are actually performed. </span></span></div>
			</td>
		</tr>
		<tr>
			<td style="background-color:white; vertical-align:top; width:54px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:black">5</span></span></div>
			</td>
			<td style="background-color:white; vertical-align:top; width:255px">
			<div style="margin-left:8px"><span style="font-size:28px"><span style="color:black">Admission to an event</span></span></div>
			</td>
			<td style="background-color:white; vertical-align:top; width:307px">
			<div style="margin-left:17px"><span style="font-size:28px"><span style="color:black">Where the Event is held </span></span></div>
			</td>
		</tr>
		<tr>
			<td style="background-color:white; vertical-align:top; width:54px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:black">6</span></span></div>
			</td>
			<td style="background-color:white; vertical-align:top; width:255px">
			<div style="margin-left:8px"><span style="font-size:28px"><span style="color:black">Service on board a conveyance</span></span></div>
			</td>
			<td style="background-color:white; vertical-align:top; width:307px">
			<div style="margin-left:17px"><span style="font-size:28px"><span style="color:black">First scheduled point of departure. </span></span></div>
			</td>
		</tr>
		<tr>
			<td style="background-color:white; vertical-align:top; width:54px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:black">7</span></span></div>
			</td>
			<td style="background-color:white; vertical-align:top; width:255px">
			<div style="margin-left:8px"><span style="font-size:28px"><span style="color:black">Banking &amp; Financial service (including stock broking)</span></span></div>
			</td>
			<td style="background-color:white; vertical-align:top; width:307px">
			<div>&nbsp;</div>
			</td>
		</tr>
		<tr>
			<td style="background-color:white; vertical-align:top; width:54px">
			<div>&nbsp;</div>
			</td>
			<td style="background-color:white; vertical-align:top; width:255px">
			<div style="margin-left:8px"><span style="font-size:28px"><span style="color:black">a.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; If Location of the Recipient is available on record of the supplier.</span></span></div>
			</td>
			<td style="background-color:white; vertical-align:top; width:307px">
			<div style="margin-left:17px"><span style="font-size:28px"><span style="color:black">Location of the Service Recipient </span></span></div>
			</td>
		</tr>
		<tr>
			<td style="background-color:white; vertical-align:top; width:54px">
			<div>&nbsp;</div>
			</td>
			<td style="background-color:white; vertical-align:top; width:255px">
			<div style="margin-left:8px"><span style="font-size:28px"><span style="color:black">b.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; If Location of the Recipient of service is not available on record of the supplier.</span></span></div>
			</td>
			<td style="background-color:white; vertical-align:top; width:307px">
			<div style="margin-left:17px"><span style="font-size:28px"><span style="color:black">Location of the Service Provider </span></span></div>
			</td>
		</tr>
		<tr>
			<td style="background-color:white; vertical-align:top; width:54px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:black">8</span></span></div>
			</td>
			<td style="background-color:white; vertical-align:top; width:255px">
			<div style="margin-left:8px"><span style="font-size:28px"><span style="color:black">Insurance service (whether provided to registered or unregistered person)</span></span></div>
			</td>
			<td style="background-color:white; vertical-align:top; width:307px">
			<div style="margin-left:17px"><span style="font-size:28px"><span style="color:black">Location of Service Recipient </span></span></div>

			<div style="margin-left:17px"><span style="font-size:28px"><span style="color:black">(Location of Service Recipient on record in case of Unregistered person)</span></span></div>
			</td>
		</tr>
		<tr>
			<td style="background-color:white; vertical-align:top; width:54px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:black">9</span></span></div>
			</td>
			<td style="background-color:white; vertical-align:top; width:255px">
			<div style="margin-left:8px"><span style="font-size:28px"><span style="color:black">Transportation of Goods, other than by way of mail or courier</span></span></div>
			</td>
			<td style="background-color:white; vertical-align:top; width:307px">
			<div style="margin-left:17px"><span style="font-size:28px"><span style="color:black">Place of Destination of Goods</span></span></div>
			</td>
		</tr>
		<tr>
			<td style="background-color:white; vertical-align:top; width:54px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:black">10</span></span></div>
			</td>
			<td style="background-color:white; vertical-align:top; width:255px">
			<div style="margin-left:8px"><span style="font-size:28px"><span style="color:black">Passenger Transportation Services</span></span></div>
			</td>
			<td style="background-color:white; vertical-align:top; width:307px">
			<div style="margin-left:17px"><span style="font-size:28px"><span style="color:black">Where the customer embarks on the conveyance for a continuous journey.</span></span></div>
			</td>
		</tr>
	</tbody>
</table>

<p>&nbsp;</p>

<p>&nbsp;</p>

<p>&nbsp;</p>
</div>
</div>
</div>
</div>