List of Key Compliance

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As per section 2 (70) of the Central Goods and Services Tax Act, 2017

(70) “location of the recipient of services” means,—

• (a) where a supply is received at a place of business for which the registration has been obtained, the location of such place of business;
• (b) where a supply is received at a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment;
• (c) where a supply is received at more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the receipt of the supply; and
• (d) in absence of such places, the location of the usual place of residence
• of the recipient;

As per section 2 (71) of the Central Goods and Services Tax Act, 2017

(71) “location of the supplier of services” means,—

• (a) where a supply is made from a place of business for which the registration has been obtained, the location of such place of business;
• (b) where a supply is made from a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment;
• (c) where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provisions of the supply; and
• (d) in absence of such places, the location of the usual place of residence of the supplier;

As per section 2 (93) of the Central Goods and Services Tax Act, 2017

(93) “recipient” of supply of goods or services or both, means—

• (a) where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration;
• (b) where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available; and
• (c) where no consideration is payable for the supply of a service, the person to whom the service is rendered, and any reference to a person to whom a supply is made shall be construed as a reference to the recipient of the supply and shall include an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied;

As per section 12  of the Integrated Goods and Services Tax Act, 2017

12. (1) The provisions of this section shall apply to determine the place of supply of

services where the location of supplier of services and the location of the recipient of

services is in India.

(2) The place of supply of services, except the services specified in sub-sections (3)

to (14),––

(a) made to a registered person shall be the location of such person;

(b) made to any person other than a registered person shall be,––

(i) the location of the recipient where the address on record exists; and

(ii) the location of the supplier of services in other cases.

(3) The place of supply of services,––

(a) directly in relation to an immovable property, including services provided

by architects, interior decorators, surveyors, engineers and other related experts or estate agents, any service provided by way of grant of rights to use immovable

property or for carrying out or co-ordination of construction work; or

(b) by way of lodging accommodation by a hotel, inn, guest house, home stay,

club or campsite, by whatever name called, and including a house boat or any other

vessel; or

(c) by way of accommodation in any immovable property for organising any

marriage or reception or matters related thereto, official, social, cultural, religious or

business function including services provided in relation to such function at such

property; or

(d) any services ancillary to the services referred to in clauses (a), (b) and (c),

shall be the location at which the immovable property or boat or vessel, as the case may be,

is located or intended to be located:

Provided that if the location of the immovable property or boat or vessel is located or

intended to be located outside India, the place of supply shall be the location of the recipient.

Explanation.––Where the immovable property or boat or vessel is located in more

than one State or Union territory, the supply of services shall be treated as made in each of

the respective States or Union territories, in proportion to the value for services separately

collected or determined in terms of the contract or agreement entered into in this regard or,

in the absence of such contract or agreement, on such other basis as may be prescribed.

(4) The place of supply of restaurant and catering services, personal grooming, fitness,

beauty treatment, health service including cosmetic and plastic surgery shall be the location

where the services are actually performed.

(5) The place of supply of services in relation to training and performance appraisal

to,––

(a) a registered person, shall be the location of such person;

(b) a person other than a registered person, shall be the location where the

services are actually performed.

(6) The place of supply of services provided by way of admission to a cultural,

artistic, sporting, scientific, educational, entertainment event or amusement park or any

other place and services ancillary thereto, shall be the place where the event is actually held

or where the park or such other place is located.

(7) The place of supply of services provided by way of,—

(a) organisation of a cultural, artistic, sporting, scientific, educational or

entertainment event including supply of services in relation to a conference, fair,

exhibition, celebration or similar events; or

(b) services ancillary to organisation of any of the events or services referred to

in clause (a), or assigning of sponsorship to such events,––

(i) to a registered person, shall be the location of such person;

(ii) to a person other than a registered person, shall be the place where

the event is actually held and if the event is held outside India, the place of

supply shall be the location of the recipient.

Explanation.––Where the event is held in more than one State or Union territory

and a consolidated amount is charged for supply of services relating to such event,

the place of supply of such services shall be taken as being in each of the respective

States or Union territories in proportion to the value for services separately collected

or determined in terms of the contract or agreement entered into in this regard or, in

the absence of such contract or agreement, on such other basis as may be prescribed.

(8) The place of supply of services by way of transportation of goods, including by

mail or courier to,––

(a) a registered person, shall be the location of such person;

(b) a person other than a registered person, shall be the location at which such

goods are handed over for their transportation.

(9) The place of supply of passenger transportation service to,—

(a) a registered person, shall be the location of such person;

(b) a person other than a registered person, shall be the place where the passenger

embarks on the conveyance for a continuous journey:

Provided that where the right to passage is given for future use and the point of

embarkation is not known at the time of issue of right to passage, the place of supply

of such service shall be determined in accordance with the provisions of

sub-section (2).

Explanation.––For the purposes of this sub-section, the return journey shall be

treated as a separate journey, even if the right to passage for onward and return journey

is issued at the same time.

(10) The place of supply of services on board a conveyance, including a vessel, an

aircraft, a train or a motor vehicle, shall be the location of the first scheduled point of

departure of that conveyance for the journey.

(11) The place of supply of telecommunication services including data transfer,

broadcasting, cable and direct to home television services to any person shall,—

(a) in case of services by way of fixed telecommunication line, leased circuits,

internet leased circuit, cable or dish antenna, be the location where the

telecommunication line, leased circuit or cable connection or dish antenna is installed

for receipt of services;

(b) in case of mobile connection for telecommunication and internet services

provided on post-paid basis, be the location of billing address of the recipient of

services on the record of the supplier of services;

(c) in cases where mobile connection for telecommunication, internet service

and direct to home television services are provided on pre-payment basis through a

voucher or any other means,––

(i) through a selling agent or a re-seller or a distributor of subscriber

identity module card or re-charge voucher, be the address of the selling agent

or re-seller or distributor as per the record of the supplier at the time of

supply; or

(ii) by any person to the final subscriber, be the location where such prepayment

is received or such vouchers are sold;

(d) in other cases, be the address of the recipient as per the records of the

supplier of services and where such address is not available, the place of supply shall

be location of the supplier of services:

Provided that where the address of the recipient as per the records of the supplier

of services is not available, the place of supply shall be location of the supplier of

services:

Provided further that if such pre-paid service is availed or the recharge is made

through internet banking or other electronic mode of payment, the location of the

recipient of services on the record of the supplier of services shall be the place of

supply of such services.

Explanation.––Where the leased circuit is installed in more than one State or Union

territory and a consolidated amount is charged for supply of services relating to such circuit,

the place of supply of such services shall be taken as being in each of the respective States

or Union territories in proportion to the value for services separately collected or determined

in terms of the contract or agreement entered into in this regard or, in the absence of such

contract or agreement, on such other basis as may be prescribed.

(12) The place of supply of banking and other financial services, including stock

broking services to any person shall be the location of the recipient of services on the

records of the supplier of services:

Provided that if the location of recipient of services is not on the records of the

supplier, the place of supply shall be the location of the supplier of services.

(13) The place of supply of insurance services shall,––

(a) to a registered person, be the location of such person;

(b) to a person other than a registered person, be the location of the recipient of

services on the records of the supplier of services.

(14) The place of supply of advertisement services to the Central Government, a

State Government, a statutory body or a local authority meant for the States or Union

territories identified in the contract or agreement shall be taken as being in each of such

States or Union territories and the value of such supplies specific to each State or Union

territory shall be in proportion to the amount attributable to services provided by way of

dissemination in the respective States or Union territories as may be determined in terms of

the contract or agreement entered into in this regard or, in the absence of such contract or

agreement, on such other basis as may be prescribed.

As per section 13  of the Integrated Goods and Services Tax Act, 2017

13. (1) The provisions of this section shall apply to determine the place of supply of

services where the location of the supplier of services or the location of the recipient of

services is outside India.

(2) The place of supply of services except the services specified in sub-sections (3)

to (13) shall be the location of the recipient of services:

Provided that where the location of the recipient of services is not available in the

ordinary course of business, the place of supply shall be the location of the supplier of

services.

(3) The place of supply of the following services shall be the location where the

services are actually performed, namely:—

(a) services supplied in respect of goods which are required to be made

physically available by the recipient of services to the supplier of services, or to a

person acting on behalf of the supplier of services in order to provide the services:

Provided that when such services are provided from a remote location by way

of electronic means, the place of supply shall be the location where goods are situated

at the time of supply of services:

Provided further that nothing contained in this clause shall apply in the case

of services supplied in respect of goods which are temporarily imported into India

for repairs and are exported after repairs without being put to any other use in India,

than that which is required for such repairs;

(b) services supplied to an individual, represented either as the recipient of

services or a person acting on behalf of the recipient, which require the physical

presence of the recipient or the person acting on his behalf, with the supplier for the supply of services.

work, including that of architects or interior decorators, shall be the place

where the immovable property is located or intended to be located.

(5) The place of supply of services supplied by way of admission to, or organisation

of a cultural, artistic, sporting, scientific, educational or entertainment event, or a celebration,

conference, fair, exhibition or similar events, and of services ancillary to such admission or

organisation, shall be the place where the event is actually held.

(6) Where any services referred to in sub-section (3) or sub-section (4) or

sub-section (5) is supplied at more than one location, including a location in the taxable

territory, its place of supply shall be the location in the taxable territory.

(7) Where the services referred to in sub-section (3) or sub-section (4) or

sub-section (5) are supplied in more than one State or Union territory, the place of supply

of such services shall be taken as being in each of the respective States or Union territories

and the value of such supplies specific to each State or Union territory shall be in proportion

to the value for services separately collected or determined in terms of the contract or

agreement entered into in this regard or, in the absence of such contract or agreement, on

such other basis as may be prescribed.

(8) The place of supply of the following services shall be the location of the supplier

of services, namely:––

(a) services supplied by a banking company, or a financial institution, or a

non-banking financial company, to account holders;

(b) intermediary services;

(c) services consisting of hiring of means of transport, including yachts but

excluding aircrafts and vessels, up to a period of one month.

Explanation.––For the purposes of this sub-section, the expression,––

(a) “account” means an account bearing interest to the depositor, and

includes a non-resident external account and a non-resident ordinary account;

(b) “banking company” shall have the same meaning as assigned to it

under clause (a) of section 45A of the Reserve Bank of India Act, 1934;

(c) ‘‘financial institution” shall have the same meaning as assigned to it

in clause (c) of section 45-I of the Reserve Bank of India Act, 1934;

(d) “non-banking financial company” means,––

(i) a financial institution which is a company;

(ii) a non-banking institution which is a company and which has as

its principal business the receiving of deposits, under any scheme or

arrangement or in any other manner, or lending in any manner; or

(iii) such other non-banking institution or class of such institutions,

as the Reserve Bank of India may, with the previous approval of the

Central Government and by notification in the Official Gazette, specify.

(9) The place of supply of services of transportation of goods, other than by way of

mail or courier, shall be the place of destination of such goods.

(10) The place of supply in respect of passenger transportation services shall be the

place where the passenger embarks on the conveyance for a continuous journey.

(11) The place of supply of services provided on board a conveyance during the

course of a passenger transport operation, including services intended to be wholly or

substantially consumed while on board, shall be the first scheduled point of departure of

that conveyance for the journey.

(12) The place of supply of online information and database access or retrieval services

shall be the location of the recipient of services.

Explanation.––For the purposes of this sub-section, person receiving such services

shall be deemed to be located in the taxable territory, if any two of the following noncontradictory

conditions are satisfied, namely:––

(a) the location of address presented by the recipient of services through internet

is in the taxable territory;

(b) the credit card or debit card or store value card or charge card or smart card

or any other card by which the recipient of services settles payment has been issued

in the taxable territory;

(c) the billing address of the recipient of services is in the taxable territory;

(d) the internet protocol address of the device used by the recipient of services

is in the taxable territory;

(e) the bank of the recipient of services in which the account used for payment

is maintained is in the taxable territory;

(f) the country code of the subscriber identity module card used by the recipient

of services is of taxable territory;

(g) the location of the fixed land line through which the service is received by

the recipient is in the taxable territory.

(13) In order to prevent double taxation or non-taxation of the supply of a service, or

for the uniform application of rules, the Government shall have the power to notify any

description of services or circumstances in which the place of supply shall be the place of

effective use and enjoyment of a service.