{"id":12597,"date":"2021-06-03T17:04:31","date_gmt":"2021-06-03T11:34:31","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=12597"},"modified":"2021-10-18T13:26:05","modified_gmt":"2021-10-18T07:56:05","slug":"place-of-supply-under-gst","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/place-of-supply-under-gst\/","title":{"rendered":"PLACE OF SUPPLY UNDER GST"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69e172c679dcb\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69e172c679dcb\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/place-of-supply-under-gst\/#PLACE_OF_SUPPLY_UNDER_GST\" title=\"PLACE OF SUPPLY UNDER GST\">PLACE OF SUPPLY UNDER GST<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/place-of-supply-under-gst\/#PROVISIONS_ON_PLACE_OF_SUPPLY\" title=\"PROVISIONS ON PLACE OF SUPPLY\u00a0\">PROVISIONS ON PLACE OF SUPPLY\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/place-of-supply-under-gst\/#INTER_STATE_SUPPLY\" title=\"INTER STATE SUPPLY\">INTER STATE SUPPLY<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/place-of-supply-under-gst\/#FAQS_ON_BASIC_OF_GST\" title=\"FAQ&#8217;S ON BASIC OF GST\">FAQ&#8217;S ON BASIC OF GST<\/a><\/li><\/ul><\/nav><\/div>\n<figure id=\"attachment_12598\" aria-describedby=\"caption-attachment-12598\" style=\"width: 975px\" class=\"wp-caption alignnone\"><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/06\/PLACE-OF-SUPPLY-UNDER-GST..jpg\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-12598\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/06\/PLACE-OF-SUPPLY-UNDER-GST..jpg\" alt=\"PLACE OF SUPPLY UNDER GST\" width=\"975\" height=\"511\" \/><\/a><figcaption id=\"caption-attachment-12598\" class=\"wp-caption-text\">PLACE OF SUPPLY UNDER GST<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"PLACE_OF_SUPPLY_UNDER_GST\"><\/span><span style=\"color: #ff0000;\"><strong>PLACE OF SUPPLY UNDER GST<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Place of supply is very crucial in <a href=\"https:\/\/www.caindelhiindia.com\/blog\/application-of-gst-on-contribution-by-rwa-members\/\">GST<\/a>, as the application of the type of tax under GST, depends totally on the place of supply. POS helps in knowing whether the supply undertaken is inter-state or intra-state supply. In the case of<a href=\"https:\/\/carajput.com\/blog\/tag\/gst-registration-for-inter-state-sales-service-provider\/\"> intra-state supply<\/a>, where the supplier and the recipient are in the same state or union territory, CGST+SGST\/UTGST are applied on the supplies undertaken, while in the case of inter-state supply, where the supplier and recipient are in two different states or union territories, or even different countries, then IGST is levied. It is of greater importance the place of supply is determined properly, as the payment of tax under the wrong head, would not be rectified later on. In such a case, the taxpayer will have to pay the tax under the correct account and apply for refund of tax paid under the wrong head.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"PROVISIONS_ON_PLACE_OF_SUPPLY\"><\/span><span style=\"color: #000080;\"><strong>PROVISIONS ON PLACE OF SUPPLY\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Determination of place of supply involves two components namely \u2013<\/p>\n<ol>\n<li>The location of the Supplier supplying the goods, services or both.<\/li>\n<li>The location of the recipient receiving such services.<\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"INTER_STATE_SUPPLY\"><\/span><span style=\"color: #000080;\"><strong>INTER STATE SUPPLY<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>As per the Section 7 of IGST Act, 2017, interstate supplies are defined as the following supplies &#8211;<\/p>\n<table style=\"height: 664px;\" width=\"825\">\n<tbody>\n<tr>\n<td width=\"67\"><span style=\"color: #000080;\"><strong>S.NO.<\/strong><\/span><\/td>\n<td width=\"174\"><span style=\"color: #000080;\"><strong>TYPE OF SUPPLY<\/strong><\/span><\/td>\n<td width=\"397\"><span style=\"color: #000080;\"><strong>PROVISION<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"67\"><strong>1.<\/strong><\/td>\n<td width=\"174\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>Supply of goods or supply of services<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/td>\n<td width=\"397\">Supply of goods, services or both, where the location of the supplier and the place of supply are in\u2014<\/p>\n<ol>\n<li>Two different states.<\/li>\n<li>Two different union territories.<\/li>\n<li>A state and a union territory.<\/li>\n<\/ol>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"67\"><strong>2.<\/strong><\/td>\n<td width=\"174\">&nbsp;<\/p>\n<p>Import of goods, services, or both<\/p>\n<p>&nbsp;<\/td>\n<td width=\"397\">Supplies where the goods or services received from outside India, and have crossed the customs frontiers of India.<\/td>\n<\/tr>\n<tr>\n<td width=\"67\"><strong>3.<\/strong><\/td>\n<td width=\"174\">Export supplies and sez<\/td>\n<td width=\"397\">A.\u00a0 Supply is made from India to any person outside India and the place of supply is outside India.<br \/>\nB. Supply to or from a special economic zone developer or a special economic zone unit.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000080;\"><strong>INTRA STATE SUPPLY<\/strong><\/span><\/p>\n<p>As per the Section 8 of IGST Act, 2017, intra state supplies are defined as the following supplies &#8211;<\/p>\n<table style=\"height: 718px;\" width=\"1015\">\n<tbody>\n<tr>\n<td width=\"66\"><strong>S.NO.<\/strong><\/td>\n<td width=\"169\"><strong>TYPE OF SUPPLY<\/strong><\/td>\n<td width=\"379\"><strong>TERMS FOR SUPPLY TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES AS INTRA-STATE SUPPLY<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"66\"><strong>1.<\/strong><\/td>\n<td width=\"169\">Supply of goods or services<\/p>\n<p>&nbsp;<\/td>\n<td width=\"379\">Supply of goods, services, or both, where the location of the supplier and place of supply are in the same state or same Union territory.<\/td>\n<\/tr>\n<tr>\n<td width=\"66\"><strong>2.<\/strong><\/td>\n<td width=\"169\">Supply of goods, services, or both, not treated as inter-state supplies<\/p>\n<p>&nbsp;<\/td>\n<td width=\"379\">Supplies other than the following supplies &#8211;<\/p>\n<p>A. Supply is made from India to any person outside India and the place of supply is outside India.<br \/>\nB. Supply to or from a special economic zone developer or a special economic zone unit.<br \/>\nC. Supplies where the goods or services received from outside India, and have crossed the customs frontiers of India.<br \/>\nD. Supplies made to any tourist, while their visit to India.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>It is to be noted that as per the Rule 46 (e) of CGST Act, where any supply is made to an unregistered recipient and such recipient does not provide the address for billing, then in such a case, the place of supply shall deem to be the location of the supplier, provided the value of supply is less than Rs 50,000.<\/p>\n<p><span style=\"color: #000080;\"><strong>EXAMPLE<\/strong><\/span><\/p>\n<p>Suppose the location of a Supplier \u2018A\u2019 is Delhi. And he makes the following supplies &#8211;<\/p>\n<table style=\"height: 392px;\" width=\"832\">\n<tbody>\n<tr>\n<td width=\"277\"><strong>RECIPIENT<\/strong><\/td>\n<td width=\"102\"><strong>PLACE OF SUPPLY<\/strong><\/td>\n<td width=\"174\"><strong>NATURE OF SUPPLY<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"277\">A person registered in Gurgaon<\/td>\n<td width=\"102\">GURGAON<\/td>\n<td width=\"174\">INTER-STATE SUPPLY<\/td>\n<\/tr>\n<tr>\n<td width=\"277\">Unregistered person, but the address provided is of Noida<\/td>\n<td width=\"102\">NOIDA<\/td>\n<td width=\"174\">INTER-STATE SUPPLY<\/td>\n<\/tr>\n<tr>\n<td width=\"277\">Unregistered person, the address was also not known and the supply if of rs 45000<\/td>\n<td width=\"102\">DELHI<\/td>\n<td width=\"174\">INTRA-STATE SUPPLY<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #000080;\"><strong>PLACE OF SUPPLY OF GOODS<\/strong><\/span><\/p>\n<p>The place of supply in respect of supply of goods, have been defined under section 10 of IGST Act, 2017.<\/p>\n<ol>\n<li><span style=\"color: #000080;\"><strong>SUPPLY INVOLVES MOVEMENT OF GOODS<\/strong><\/span><\/li>\n<\/ol>\n<p>Under section 10(1)(a), such supplies include movement of goods, either by the Supplier, Recipient or Any Other Person.<\/p>\n<p>In this case, place of supply shall be the location\/place, where such goods were terminated.<\/p>\n<ol start=\"2\">\n<li><span style=\"color: #000080;\"><strong>SUPPLY MADE ON BEHALF OF OR DIRECTION OF A THIRD PERSON<\/strong><\/span><\/li>\n<\/ol>\n<p>Under section 10(1)(b), such supplies, include delivering of goods by the supplier, to any person, on the direction of a third person, who would be acting as an agent or on some other basis by way of transfer of title to the goods.<\/p>\n<p>In this case, the place of supply shall be the location of such third person, as it will be deemed to be the recipient.<\/p>\n<p><strong>EXAMPLE<\/strong><\/p>\n<p>Suppose that A is a supplier, registered in Delhi and he supplies goods to B, registered in Punjab. However, the said supply was made on the direction of C, who is a registered person in Mumbai. Under this case, the place of supply will be &#8211;<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td width=\"21%\"><strong>LOCATION OF THE SUPPLIER<\/strong><\/td>\n<td width=\"22%\"><strong>LOCATION OF THE RECIPIENT<\/strong><\/td>\n<td width=\"21%\"><strong>LOCATION OF THIRD PERSON<\/strong><\/td>\n<td width=\"16%\"><strong>PLACE OF SUPPLY<\/strong><\/td>\n<td width=\"17%\"><strong>NATURE OF SUPPLY<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"21%\"><strong>DELHI<\/strong><\/td>\n<td width=\"22%\"><strong>PUNJAB<\/strong><\/td>\n<td width=\"21%\"><strong>MUMBAI<\/strong><\/td>\n<td width=\"16%\"><strong>MUMBAI<\/strong><\/td>\n<td width=\"17%\"><strong>INTER-STATE<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<ol start=\"3\">\n<li><span style=\"color: #000080;\"><strong>SUPPLY WITHOUT MOVEMENT OF GOODS<\/strong><\/span><\/li>\n<\/ol>\n<p>Under section 10(1)(c), such supplies, include supply of goods, without any movement of goods<\/p>\n<p>In such a case, the place of supply\u00a0shall be the location at which the goods were delivered to the recipient.<\/p>\n<p><span style=\"color: #000080;\"><strong>EXAMPLE<\/strong><\/span><\/p>\n<p>Suppose, there is person B, who is registered in Delhi, and he purchases a factory from \u2018A\u2019 of Punjab. In the agreement of sale, the factory include all the plants and machinery and some furniture. Here, there is no movement of goods. Therefore, the place of supply shall be Punjab.<\/p>\n<ol start=\"4\">\n<li><span style=\"color: #000080;\"><strong>GOODS DIRECTLY ASSEMBLED AND INSTALLED<\/strong><\/span><\/li>\n<\/ol>\n<p>Under section 10(1)(d), such supplies include direct assembly of goods at the site of the recipient.<\/p>\n<p>In this case, the place of supply\u00a0shall be the place where the assembly or installation of the good has taken place.<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000080;\"><strong>EXAMPLE<\/strong><\/span><\/p>\n<p>Suppose, a registered dealer A of Delhi is required to install and assemble some parts at different sites of factory of \u2018B\u2019. the place of supply will be &#8211;<\/p>\n<table style=\"height: 438px;\" width=\"969\">\n<tbody>\n<tr>\n<td width=\"128\"><span style=\"color: #000080;\"><strong>LOCATION OF SUPPLIER<\/strong><\/span><\/td>\n<td width=\"128\"><span style=\"color: #000080;\"><strong>REGISTERED LOCATION OF B<\/strong><\/span><\/td>\n<td width=\"128\"><span style=\"color: #000080;\"><strong>SITE OF INSTALLATION<\/strong><\/span><\/td>\n<td width=\"128\"><span style=\"color: #000080;\"><strong>PLACE OF SUPPLY<\/strong><\/span><\/td>\n<td width=\"128\"><span style=\"color: #000080;\"><strong>NATURE OF SUPPLY<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"128\">DELHI<\/td>\n<td width=\"128\">GURGAON<\/td>\n<td width=\"128\">GURGAON<\/td>\n<td width=\"128\">GURGAON<\/td>\n<td width=\"128\">INTER-STATE<\/td>\n<\/tr>\n<tr>\n<td width=\"128\">DELHI<\/td>\n<td width=\"128\">GURGAON<\/td>\n<td width=\"128\">DELHI<\/td>\n<td width=\"128\">DELHI<\/td>\n<td width=\"128\">INTRA-STATE<\/td>\n<\/tr>\n<tr>\n<td width=\"128\">DELHI<\/td>\n<td width=\"128\">GURGAON<\/td>\n<td width=\"128\">PUNJAB<\/td>\n<td width=\"128\">PUNJAB<\/td>\n<td width=\"128\">INTER-STATE<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<ol start=\"5\">\n<li><span style=\"color: #000080;\"><strong>GOODS PROVIDED ON BOARD<\/strong><\/span><\/li>\n<\/ol>\n<p>Under section 10(1)(e), such supplies involved, movement of goods by placing them on board, including vessel, aircraft, train or motor vehicle.<\/p>\n<p>In this case, the\u00a0place of supply\u00a0shall be the location, where the goods placed in board.<\/p>\n<p><span style=\"color: #000080;\"><strong>EXAMPLE<\/strong><\/span><\/p>\n<table style=\"height: 337px;\" width=\"968\">\n<tbody>\n<tr>\n<td width=\"199\"><span style=\"color: #000080;\"><strong>LOCATION OF THE SUPPLIER<\/strong><\/span><\/td>\n<td width=\"174\"><span style=\"color: #000080;\"><strong>PLACE OF BOARDING THE GOODS<\/strong><\/span><\/td>\n<td width=\"108\"><span style=\"color: #000080;\"><strong>PLACE OF SUPPLY<\/strong><\/span><\/td>\n<td width=\"108\"><span style=\"color: #000080;\"><strong>NATURE<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"199\">DELHI<\/td>\n<td width=\"174\">NEW DELHI<\/td>\n<td width=\"108\">DELHI<\/td>\n<td width=\"108\">INTRA-STATE<\/td>\n<\/tr>\n<tr>\n<td width=\"199\">DELHI<\/td>\n<td width=\"174\">MUMBAI<\/td>\n<td width=\"108\">MAHARASHTRA<\/td>\n<td width=\"108\">INTER-STATE<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #000080;\"><strong>PLACE OF SUPPLY OF GOODS, IMPORTED AND EXPORTED TO\/FROM INDIA<\/strong><\/span><\/p>\n<p>As per section 11 of IGST Act, 2017, the following provisions be followed &#8211;<\/p>\n<ol>\n<li>Where the goods are imported into India, from any place outside India, the place of supply shall be the location of the importer.<\/li>\n<li>In case, goods are exported from India, the place of supply shall be the location of the recipient, outside India.<\/li>\n<\/ol>\n<p><span style=\"color: #000080;\"><strong>PLACE OF SUPPLY OF SERVICE<\/strong><\/span><\/p>\n<p>As per section 12 of IGST Act, 2017, the following provisions be considered &#8211;<\/p>\n<table style=\"height: 3425px;\" width=\"975\">\n<tbody>\n<tr>\n<td width=\"77\"><strong>SECTION<\/strong><\/td>\n<td width=\"219\"><strong>PARTICULARS<\/strong><\/td>\n<td width=\"143\"><strong>RECIPIENT IS REGISTERED<\/strong><\/td>\n<td width=\"162\"><strong>RECIPIENT IS UNREGISTERED<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"77\"><strong>12 (2)(A)<\/strong><\/td>\n<td width=\"219\">Supply of service to the registered recipient<\/td>\n<td width=\"143\">Location of the recipient<\/td>\n<td width=\"162\"><\/td>\n<\/tr>\n<tr>\n<td width=\"77\"><strong>12 (2)(B)<\/strong><\/td>\n<td width=\"219\">Supply of services to unregistered person<\/td>\n<td width=\"143\"><\/td>\n<td width=\"162\">\n<table width=\"628\">\n<tbody>\n<tr>\n<td width=\"624\">Location of the recipient, if recorded, otherwise the location of the supplier.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"77\"><strong>12 (3)(A)<\/strong><\/td>\n<td width=\"219\">SERVICES IN RELATION TO ANY IMMOVABLE PROPERTY INCLUDING SERVICES PROVIDED BY \u2013<\/p>\n<ul>\n<li>ARCHITECTS,<\/li>\n<li>INTERIOR DECORATORS,<\/li>\n<li>SURVEYORS,<\/li>\n<li>ENGINEERS,<\/li>\n<li>OTHER RELATED EXPERTS AND<\/li>\n<li>ESTATE AGENTS ETC.<\/li>\n<\/ul>\n<\/td>\n<td colspan=\"2\" width=\"305\">LOCATION OF THE IMMOVABLE PROPERTY.<\/td>\n<\/tr>\n<tr>\n<td width=\"77\"><strong>12 (3)(B)<\/strong><\/td>\n<td width=\"219\">SERVICES BY WAY OF LODGING ACCOMMODATION BY A HOTEL, INN, GUEST HOUSE, HOME STAY.<\/td>\n<td colspan=\"2\" width=\"305\">LOCATION OF THE IMMOVABLE PROPERTY OR BOAT OR VESSEL.<\/td>\n<\/tr>\n<tr>\n<td width=\"77\"><strong>12 (3)(C)<\/strong><\/td>\n<td width=\"219\">SERVICES BY WAY OF ACCOMMODATION IN ANY IMMOVABLE PROPERTY FOR ORGANISING ANY FUNCTION.<\/td>\n<td colspan=\"2\" width=\"305\">THE LOCATION OF THE INTENDED IMMOVABLE PROPERTY.<\/td>\n<\/tr>\n<tr>\n<td width=\"77\"><strong>12 (3)(D)<\/strong><\/td>\n<td width=\"219\">ANCILLIARY SERVICES TO SERVICES UNDER ABOVE 3 SUB SECTIONS.<\/td>\n<td colspan=\"2\" width=\"305\">THE LOCATION OF THE INTENDED IMMOVABLE PROPERTY.<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\" width=\"601\"><span style=\"color: #000080;\"><strong>HOWEVER, WHERE THE LOCATION OF THE IMMOVABLE PROPERTY IS OUTSIDE INDIA, THE PLACE OF SUPPLY SHALL BE THE LOCATION OF THE RECIPIENT, OUTSIDE INDIA.<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"77\"><strong>12 (4)<\/strong><\/td>\n<td width=\"219\">SERVICES RELATED TO RESTAURANT AND CATERING SERVICES, FITNESS, BEAUTY PARLOUR, AND HEALTH TREATMENT.<\/td>\n<td colspan=\"2\" width=\"305\">LOCATION WHERE THE SERVICE WAS PERFORMED.<\/td>\n<\/tr>\n<tr>\n<td width=\"77\"><strong>12 (5)<\/strong><\/td>\n<td width=\"219\">SERVICES RELATING TO TRAINING AND PERFORMANCE APPRAISAL.<\/td>\n<td width=\"143\">LOCATION OF THE RECIPIENT<\/td>\n<td width=\"162\">LOCATION WHERE THE SERVICE IS ACTUALLY PERFORMED.<\/td>\n<\/tr>\n<tr>\n<td width=\"77\"><strong>12 (6)<\/strong><\/td>\n<td width=\"219\">SERVICE RELATED TO ADMISSION IN A CULTURAL, ARTISTIC, SPORTING, SCIENTIFIC, EDUCATIONAL, ENTERTAINMENT EVENT OR AMUSEMENT PARK.<\/td>\n<td colspan=\"2\" width=\"305\">LOCATION WHERE THE EVENT IS HELD, OR THE PARK IS SITUATED.<\/td>\n<\/tr>\n<tr>\n<td width=\"77\"><strong>12 (7)<\/strong><\/td>\n<td width=\"219\">SERVICES RELATED TO ORGANISATION OF A CULTURAL, ARTISTIC, SPORTING, SCIENTIFIC, EDUCATIONAL OR ENTERTAINMENT EVENT, AND ALSO INCLUDE ANY ANCILLIARY SERVICE IN RELATION TO SUCH EVENTS.<\/td>\n<td width=\"143\">LOCATION OF THE RECIPIENT.<\/td>\n<td width=\"162\">THE LOCATION WHERE THE EVENT IS ACTUALLY HELD.<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"77\"><strong>12 (8)<\/strong><\/td>\n<td width=\"219\">SERVICES RELATING TO TRANSPORTATION OF GOODS, ALSO BY MAIL OR COURIER<\/td>\n<td width=\"143\">LOCATION OF THE RECIPIENT.<\/td>\n<td width=\"162\">LOCATION WHERE THE GOODS ARE HANDED OVER FOR TRANSPORTATION<\/td>\n<\/tr>\n<tr>\n<td width=\"77\"><strong>12 (9)<\/strong><\/td>\n<td width=\"219\">SERVICE RELATED TO TRANSPORTATION OF PASSENGERS<\/td>\n<td width=\"143\">LOCATION OF THE RECIPIENT.<\/td>\n<td width=\"162\">LOCATION WHERE THE PASSENGER TAKES UP THE CONVEYANCE.<\/td>\n<\/tr>\n<tr>\n<td width=\"77\"><strong>12 (10)<\/strong><\/td>\n<td width=\"219\">SERVICE RELATED TO ONBOARDING OF CONVEYANCE, THROUGH VESSEL, AIRCRAFT, TRAIN OR MOTOR VEHICLE.<\/td>\n<td colspan=\"2\" width=\"305\">LOCATION OF SCHEDULED DEPARTURE POINT OF THE CONVEYANCE.<\/td>\n<\/tr>\n<tr>\n<td width=\"77\"><strong>12 (11)<\/strong><\/td>\n<td rowspan=\"2\" width=\"219\">TELECOMMUNICATION SERVICES<\/p>\n<p>1.\u00a0\u00a0\u00a0\u00a0\u00a0 THROUGH FIXED LINE OF COMMUNICATION.<\/p>\n<p>2.\u00a0\u00a0\u00a0\u00a0\u00a0 TAKING UP OF POST-PAID MOBILE CONNECTION AND INTERNET SERVICES.<\/p>\n<p>3.\u00a0\u00a0\u00a0\u00a0\u00a0 PREPAID PLAN TAKEN THROUGH AN AGENT.<\/p>\n<p>4.\u00a0\u00a0\u00a0\u00a0\u00a0 IN ANY OTHER CASE.<\/td>\n<td colspan=\"2\" rowspan=\"2\" width=\"305\">1.\u00a0\u00a0\u00a0\u00a0\u00a0 LOCATION OF FIXING SUCH LINE.<\/p>\n<p>2.\u00a0\u00a0\u00a0\u00a0\u00a0 LOCATION OF BILLING ADDRESS OF THE RECIPIENT.<\/p>\n<p>3.\u00a0\u00a0\u00a0\u00a0\u00a0 LOCATION OF THE AGENT OR THE PAYMENT OF THE PLAN.<\/p>\n<p>4.\u00a0\u00a0\u00a0\u00a0\u00a0 LOCATION OF RECIPIENT IF PROVIDED IN THE RECORDS, OTHERWISE, THE LOCATION OF SUPPLIER.<\/td>\n<\/tr>\n<tr>\n<td width=\"77\"><\/td>\n<\/tr>\n<tr>\n<td width=\"77\"><strong>12 (12)<\/strong><\/td>\n<td width=\"219\">BANKING AND FINANCIAL SERVICES<\/td>\n<td colspan=\"2\" width=\"305\">LOCATION OF RECIPIENT IF PROVIDED IN THE RECORDS, OTHERWISE, LOCATION OF SUPPLIER.<\/td>\n<\/tr>\n<tr>\n<td width=\"77\"><strong>12 (13)<\/strong><\/td>\n<td width=\"219\">INSURANCE SERVICES<\/td>\n<td width=\"143\">LOCATION OF RECIPIENT.<\/p>\n<p>.<\/td>\n<td width=\"162\">LOCATION OF RECIPIENT AS PER THE RECORDS MAINTAINED.<\/td>\n<\/tr>\n<tr>\n<td width=\"77\"><strong>12 (14)<\/strong><\/td>\n<td colspan=\"3\" width=\"524\">LOCATION IN CASE OF ANY ADVERTOSEMENT BY THE GOVERNMENT, OR ANY OTHER AUTHORITY, SHALL BE THE STATE IN WHICH SUCH ADVERTISEMENT IS PUBLISHED OR PRESENTED. IN CASE OF MULTIPLE STATES, THE PLACE OF SUPPLY BE APPORTIONED, AS PER THE PORTION APPLICABLE TO EACH STATE.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #000080;\"><strong>PLACE OF SUPPLY OF SERVICE, WHERE THE SUPPLIER OR THE RECIPIENT IS LOCATED OUTSIDE INDIA<\/strong><\/span><\/p>\n<p>As per section 13 of IGST Act, 2017, the following provisions be considered<\/p>\n<table style=\"height: 2090px;\" width=\"972\">\n<tbody>\n<tr>\n<td><strong>SECTION<\/strong><\/td>\n<td width=\"247\"><strong>PARTICULARS<\/strong><\/td>\n<td width=\"138\"><strong>RECIPIENT IS REGISTERED<\/strong><\/td>\n<td width=\"139\"><strong>RECIPIENT IS UNREGISTERED<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>13 (2)<\/strong><\/td>\n<td width=\"247\">GENERAL SERVICES<\/td>\n<td width=\"138\">LOCATION OF RECIPIENT.<\/td>\n<td width=\"139\">LOCATION OF THE SUPPLIER.<\/td>\n<\/tr>\n<tr>\n<td><strong>13 (3)(A)<\/strong><\/td>\n<td width=\"247\">SUPPLY OF GOODS OR SERVICE OUTSIDE INDIA.<\/td>\n<td colspan=\"2\" width=\"278\">LOCATION WHERE THE SERVICE IS ACTUALLY PERFOEMED.<\/p>\n<p>LOCATION WHERE GOODS ARE SITUATED BEFORE SUPPLY.<\/td>\n<\/tr>\n<tr>\n<td><strong>13 (4)<\/strong><\/td>\n<td width=\"247\">SERVICE IN RELATION OF IMMOVABLE PROPERTY.<\/td>\n<td colspan=\"2\" width=\"278\">LOCATION OF THE IMMOVABLE PROPERTY.<\/td>\n<\/tr>\n<tr>\n<td><strong>13 (5)<\/strong><\/td>\n<td width=\"247\">SERVICE RELATED TO ORGANIZATION OF AN EVENT.<\/td>\n<td colspan=\"2\" width=\"278\">LOCATION WHERE THE EVENT IS HELD.<\/td>\n<\/tr>\n<tr>\n<td><strong>13 (6)<\/strong><\/td>\n<td width=\"247\">SERVICES SUPPLIED TO DIFFERENT LOCATIONS, INCLUDING LOCATION IN THE TAXABLE TERRITORY<\/td>\n<td colspan=\"2\" width=\"278\">LOCATION OF SERVICE IN THE TAXABLE TERRITORY.<\/td>\n<\/tr>\n<tr>\n<td><strong>13 (7)<\/strong><\/td>\n<td width=\"247\">SERVICES SUPPLIED TO DIFFERENT LOCATIONS, INCLUDING MORE THAN ONE STATE OR UNION TERRITORY.<\/td>\n<td colspan=\"2\" width=\"278\">LOCATION OF SERVICE IN EACH STATE\/UT, IN PROPORTION OF THEIR VALUE.<\/td>\n<\/tr>\n<tr>\n<td><strong>13\u00a0\u00a0\u00a0 <\/strong><strong>(8)<\/strong><\/td>\n<td width=\"247\">1.\u00a0\u00a0\u00a0\u00a0\u00a0 BANKING AND FINANCIAL SERVICES.<\/p>\n<p>2.\u00a0\u00a0\u00a0\u00a0\u00a0 INTERMEDIARY SERVICES.<\/p>\n<p>3.\u00a0\u00a0\u00a0\u00a0\u00a0 HIRING SERVICES BY MEANS OF TRANSPORT,<\/td>\n<td colspan=\"2\" width=\"278\">LOCATION OF SUPPLIER OF SERVICE.<\/td>\n<\/tr>\n<tr>\n<td><strong>13 (9)<\/strong><\/td>\n<td width=\"247\">SERVICES RELATING TO TRANSPORTATION OF GOODS, OTHER THAN BY MAIL OR COURIER.<\/td>\n<td colspan=\"2\" width=\"278\">LOCATION OF THE DESTINATION OG GOODS.<\/td>\n<\/tr>\n<tr>\n<td><strong>13 (10)<\/strong><\/td>\n<td width=\"247\">PASSENGER TRANSPORTATION SERVICES.<\/td>\n<td colspan=\"2\" width=\"278\">LOCATION OF EMBARKMENT OF CONVEYANCE, FOR SEPARATE JOURNEY.<\/td>\n<\/tr>\n<tr>\n<td><strong>13 (11)<\/strong><\/td>\n<td width=\"247\">SERVICES RELATED TO ON BOARD OF A CONVEYANCE<\/td>\n<td colspan=\"2\" width=\"278\">LOCATION OF FIRST SCHEDULED POINT OF DEPARTURE OF THE CONVEYANCE.<\/td>\n<\/tr>\n<tr>\n<td><strong>13 (12)<\/strong><\/td>\n<td width=\"247\">SERVICES RELATED TO ONLINE INFORMATION AND DATABASE ACCESS AND RETRIVAL OF DATA.<\/td>\n<td colspan=\"2\" width=\"278\">LOCATION OF RECIPIENT<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\" width=\"601\"><strong>THE RECIPIENT SHALL DEEM TO BE IN\u00a0INDIAN TERRITORY, WHERE ANY TWO CONDITIONS, OUT THE FOLLOWING PRESCRIBED CONDITIONS, ARE SATISFIED &#8211;<\/strong><\/p>\n<p>1.\u00a0\u00a0\u00a0\u00a0\u00a0 THE LOCATION OF ADDRESS PRESENTED BY THE RECIPIENT THROUGH INTERNET IS IN INDIA.<\/p>\n<p>2.\u00a0\u00a0\u00a0\u00a0\u00a0 ANY PAYMENT MADE FOR SUCH SERVICE, INVOLVES CREDIT CARD OR DEBIT CARD ISSUED IN INDIA.<\/p>\n<p>3.\u00a0\u00a0\u00a0\u00a0\u00a0 THE BILLING ADDRESS PROVIDED BY THE RECIPIENT AT THE TIME OF PLACING ORDER FOR SUCH SERVICE IS IN INDIA.<\/p>\n<p>4.\u00a0\u00a0\u00a0\u00a0\u00a0 THE IP ADDRESS OF THE COMPUTER NETWORK USED BY THE RECIPIENT FOR AVAILING SUCH SERVICE IS IN INDIA.<\/p>\n<p>5.\u00a0\u00a0\u00a0\u00a0\u00a0 THE BANK FROM WHICH THE RECIPIENT MADE THE PAYMENT IS MAINTAINED IS IN INDIA.<\/p>\n<p>6.\u00a0\u00a0\u00a0\u00a0\u00a0 COUNTRY CODE OF THE SUBSCRIBER IDENTITY MODULE CARD USED BY THE RECIPIENT IS OF INDIA.<\/p>\n<p>7.\u00a0\u00a0\u00a0\u00a0\u00a0 THE LOCATION OF THE LAND LINE USED BY THE RECIPIENT FOR GETTING THE SERVICE IS IN INDIA.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #000080;\"><strong>PLACE OF SUPPLIES MADE IN TERRITORIAL WATERS<\/strong><\/span><\/p>\n<p>As per section 9 of IGST Act, 2017, the place of supply, where the location of the supplier is in the territorial waters, shall be the location of the supplier. While in case, recipient of such supply is in territorial water, the place of supply shall be the state\/UT, which is near to the point of supply.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"FAQS_ON_BASIC_OF_GST\"><\/span><span style=\"color: #ff0000;\"><strong>FAQ&#8217;S ON BASIC OF GST<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000080;\"><strong>Q. : what&#8217;s GST? what&#8217;s GSTR Filings?<\/strong><\/span><\/p>\n<p>GST or Goods &amp; Service Tax is that the Indirect style of tax that has replaced multiple taxes including the VAT System in India, since its implementation on July 1st, 2017. The GST Act was passed within the Parliament on March 29th, 2017. GST is taken into account to be a &#8216;comprehensive, multi-staged &amp; destination-based system of taxation.<\/p>\n<p><span style=\"color: #000080;\"><strong>Q.\u00a0what&#8217;s\u00a0GST? How does it work?<\/strong><\/span><\/p>\n<p>Answer: GST is one\u00a0tax\u00a0for\u00a0the full\u00a0nation,\u00a0which is able to\u00a0make India one unified\u00a0international organisation.<\/p>\n<p>GST\u00a0could be a\u00a0tax\u00a0on\u00a0the provision\u00a0of products\u00a0and services, right from the manufacturer to\u00a0the patron. Credits of input taxes paid at each stage\u00a0are going to be\u00a0available\u00a0within the\u00a0subsequent stage\u00a0valuable\u00a0addition, which makes GST essentially a tax only on value addition at each stage.\u00a0the ultimate\u00a0consumer will thus bear only the GST charged by the last dealer\u00a0within the\u00a0supply chain, with set-off benefits\u00a0in the slightest degree\u00a0the previous stages.<\/p>\n<p><span style=\"color: #000080;\"><strong>Q. :What are the advantages of GST?<\/strong><\/span><\/p>\n<p>The benefits of GST\u00a0are often\u00a0summarized as under:<\/p>\n<ol>\n<li>For business and industry<\/li>\n<\/ol>\n<ul>\n<li>Ease in complying with the Provisions \u2013 with the help of a strongand a comprehensive IT system the businesses are at an advantageous position under the GST regime in India. Thus, all the services related to taxpayers in the form of\u00a0registrations, returns, payments, etc. shall be available to them online,\u00a0thereby making the compliance easy and transparent.<\/li>\n<li>Uniformity of tax rates and structures: GST will\u00a0make sure thattax\u00a0rates and structures are common across the country, thereby increasing certainty and\u00a0easy\u00a0doing business. In other words, GST would make doing business\u00a0within the\u00a0country tax neutral,\u00a0regardless of\u00a0the selection\u00a0of place of doing business.<\/li>\n<li>Preventing Tax on Tax &#8211; GST provides a system of seamless ITC availment throughout the value-chain, and also across boundaries of States, would\u00a0make sure thatthere&#8217;s\u00a0minimal cascading of taxes.\u00a0this is able to\u00a0reduce hidden costs of doing business.<\/li>\n<li>Increased Healthy Competitiveness: with the reduction in transaction costs of trade and business, the same would eventually\u00a0causean improved competitiveness for the trade and industry.<\/li>\n<li>Greater Benefits to manufacturers and exporters: Subsuming the major Central and State taxes under GST, complete and comprehensive set-off of input goods and services and phasing out of Central nuisance tax(CST) would scale back the price of locally manufactured goods and services. this can increase the competitiveness of Indian goods and services within the international market and provides boost to Indian exports. The uniformity in tax rates and procedures across the country will go a protracted way in reducing the compliance cost.<\/li>\n<\/ul>\n<ol start=\"2\">\n<li>For Central and State Governments<\/li>\n<\/ol>\n<ul>\n<li>Simple\u00a0and simpleto administer: Multiple indirect taxes at the Central and State levels are being replaced by GST. Backed with\u00a0a sturdy\u00a0end-to-end IT system, GST would be simpler and easier to administer than all other indirect taxes of the Centre and State levied\u00a0to date.<\/li>\n<li>Better controls on leakage: GST will\u00a0end inbetter tax compliance\u00a0because of\u00a0a strong\u00a0IT infrastructure.\u00a0because of\u00a0the seamless transfer of input\u00a0reduction\u00a0from one stage\u00a0to a different\u00a0within the\u00a0chain\u00a0useful\u00a0addition,\u00a0there&#8217;s\u00a0an in-built mechanism\u00a0within the\u00a0design of GST\u00a0that will\u00a0incentivize tax compliance by traders.<\/li>\n<li>Higher revenue efficiency: GST\u00a0is predictedto decrease\u00a0the value\u00a0of collection of tax revenues of\u00a0the govt.,\u00a0and can\u00a0therefore,\u00a0result in\u00a0higher revenue efficiency. For\u00a0the buyer<\/li>\n<li>Single and transparent tax proportionate to\u00a0the worthof products\u00a0and services:\u00a0because of\u00a0multiple indirect taxes being levied by the Centre and State, with incomplete or no input tax credits available at progressive stages\u00a0important\u00a0addition,\u00a0the price\u00a0of most goods and services\u00a0within the\u00a0country today are laden with many hidden taxes. Under GST, there would be\u00a0only 1\u00a0tax from the manufacturer to\u00a0the patron,\u00a0resulting in\u00a0transparency of taxes paid to\u00a0the ultimate<\/li>\n<li>Reduction in Tax Burden:\u00a0With theefficiency gains and prevention of leakages,\u00a0some of the\u00a0tax burden in relation of most commodities will come down,\u00a0which is able to\u00a0benefit consumers.<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Q. : What all taxes at the Centre and State level have been subsumed under GST?<\/strong><\/span><\/p>\n<p>At the Central level,\u00a0the following taxes have been subsumed \u2013<\/p>\n<ol>\n<li>Central Excise Duty,<\/li>\n<li>Additional Excise Duty,<\/li>\n<li>Service Tax,<\/li>\n<li>Additional\u00a0dutycommonly\u00a0called\u00a0duty, and<\/li>\n<li>Special Additional Duty of Customs.<\/li>\n<\/ol>\n<p>At the State level,\u00a0the following taxes have been subsumed \u2013<\/p>\n<ol>\n<li>Subsuming of State Value Added Tax\/Sales Tax,<\/li>\n<li>Entertainment Tax (other than the tax levied by the local bodies), Central\u00a0excise tax(levied by the Centre\u00a0and picked up\u00a0by the States),<\/li>\n<li>Octroi and Entry tax,<\/li>\n<li>Purchase Tax,<\/li>\n<li>Luxury tax, and<\/li>\n<li>Taxes on lottery, betting and gambling.<\/li>\n<\/ol>\n<p><span style=\"color: #000080;\"><strong>Q. : What are the key chronological events that have led to the introduction of GST?<\/strong><\/span><\/p>\n<p>Answer: GST is being introduced within the country after a 13-year long journey since it absolutely was first discussed within the report of the Kelkar Task Force on indirect taxes. a short chronology outlining the foremost milestones on the proposal for introduction of GST in India is as follows:<\/p>\n<ol start=\"8\">\n<li>In 2003, the Kelkar Task Force on\u00a0taxationhad suggested a comprehensive Goods and Services Tax (GST)\u00a0supported\u00a0VAT principle.<\/li>\n<li>A proposal was submitted for introduction of a National level Goods and Services Tax (GST) latest by April 1, 2010 and the same was presented in the\u00a0Budget Speech of the\u00a0year2006-07.<\/li>\n<li>Since certain reform\/ restructuring was involved, and that too not only in the indirect taxes levied by the Centre but also by the States, thus, the responsibility of preparing a Design and Road Map in respect of the implementation of GST was assigned to the then Empowered Committee of State Finance Ministers (EC).<\/li>\n<li>supportedinputs from Govt of India and States, the EC released its First Discussion Paper on Goods and Services Tax in India in November, 2009.<\/li>\n<li>so asto require\u00a0the GST related work further, a Joint\u00a0working party\u00a0consisting of officers from Central\u00a0moreover\u00a0as\u00a0government\u00a0was constituted in September, 2009.<\/li>\n<li>Thus, in order to amend the Constitution for making it able to introduce GST, the Constitution (115th Amendment) Bill was introduced\u00a0within theLok Sabha in March 2011. As per the prescribed procedure, the Bill was\u00a0named\u00a0the\u00a0committee\u00a0on Finance of the Parliament for examination and report.<\/li>\n<li>This Committee did\u00a0an in-depthdiscussion on GST design including the Constitution (115th) Amendment Bill and submitted its report in January, 2013.\u00a0supported\u00a0this Report, the EC recommended certain changes\u00a0within the\u00a0Constitution Amendment Bill in their meeting at Bhubaneswar in January 2013.<\/li>\n<li>The Empowered Committee\u00a0within theBhubaneswar meeting also decided to constitute three committees of officers\u00a0to debate\u00a0and report on various aspects of GST as follows:<\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Committee on Place of Supply Rules and Revenue Neutral Rates;<\/li>\n<li>Committee on dual control, threshold and exemptions;<\/li>\n<li>Committee on IGST and GST on imports.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol start=\"14\">\n<li>In August 2013, the Parliamentary\u00a0committeesubmitted their report to the Lok Sabha. The recommendations of the Empowered Committee\u00a0and also the\u00a0recommendations of the Parliamentary\u00a0committee\u00a0were examined\u00a0within the\u00a0Ministry in consultation with the Legislative Department. Most of the recommendations made by the Empowered Committee\u00a0and therefore the\u00a0Parliamentary\u00a0committee\u00a0were accepted\u00a0and therefore the\u00a0draft Amendment Bill was suitably revised<\/li>\n<li>the ultimate\u00a0draft Constitutional Amendment Bill incorporating the above stated changes were sent to the Empowered Committee for consideration in September 2013.<\/li>\n<li>The EC\u00a0another timemade certain recommendations on the Bill after its meeting in Shillong in November 2013. Certain recommendations, as submitted by the Empowered Committee, were incorporated\u00a0in the\u00a0draft Constitution (115th Amendment) Bill. The revised draft was sent for consideration of the Empowered Committee in March, 2014.<\/li>\n<li>The 115th Constitutional (Amendment) Bill, 2011, was introduced for the implementation of the GST, the same was placed in theLok Sabha in March.<\/li>\n<li>In June 2014, the said Constitution Amendment Bill was served to the Empowered Committee for their approval, after the formation of the new Government.<\/li>\n<li>supported\u00a0a broad consensus reached with the Empowered Committee on the contours of the Bill,\u00a0the cupboard\u00a0on 17.12.2014 approved the proposal for introduction of a Bill\u00a0within the\u00a0Parliament for amending the Constitution of India to facilitate the introduction\u00a0of products\u00a0and Services Tax (GST)\u00a0within the The Bill was introduced\u00a0within the\u00a0Lok Sabha on 19.12.2014, and was\u00a0lapsed\u00a0the Lok Sabha on 06.05.2015.\u00a0it had been\u00a0then\u00a0mentioned\u00a0the\u00a0committee\u00a0of Rajya Sabha, which submitted its report on 22.07.2015.<\/li>\n<\/ol>\n<p><span style=\"color: #000080;\"><strong>Q. :How would GST be administered in India?<\/strong><\/span><\/p>\n<p>Answer: Keeping in mind the federal structure of India,\u00a0there&#8217;ll\u00a0be two components of GST \u2013 Central GST (CGST) and State GST (SGST). Under the GST Act, the Centre and States governments, both can simultaneously levy GST. Tax\u00a0is\u00a0levied on every supply\u00a0of products\u00a0and services. The Central Government shall levy and collect Central Goods and Services Tax (CGST), while the State Governments shall levy and collect the State Goods and Services Tax (SGST) on all transactions within a State. The input\u00a0decrease\u00a0of CGST would be available for discharging the CGST liability on the output at each stage.<\/p>\n<p>Similarly, the credit in respect of SGST paid on inputs shall be allowed for setting off against the SGST liability on output only. No cross utilization of credit would be permitted.<\/p>\n<p><span style=\"color: #000080;\"><b style=\"color: #000080;\">Q. : How would a <\/b><span style=\"color: #000080;\"><b>selected transaction<\/b><\/span><b style=\"color: #000080;\"> of <\/b><span style=\"color: #000080;\"><b>products and<\/b><\/span><b style=\"color: #000080;\"> services be taxed simultaneously under Central GST (CGST) and State GST (SGST)?<\/b><\/span><\/p>\n<p>Answer: Both CGST and SGST shall be levied simultaneously on each and every transaction of supply\u00a0of goods\u00a0and services provided the same is not a supply of exempted goods and services, goods which are outside the purview of GST\u00a0Act and also the\u00a0supplies made of amount within the prescribed threshold limits. Further, both would be levied on\u00a0the identical\u00a0price or value unlike State VAT which is levied on\u00a0the worth\u00a0of\u00a0the products\u00a0inclusive of Central Excise.<\/p>\n<p>does the cross utilization of credits between goods and services allowed under GST Act?<\/p>\n<p>Answer: Cross utilization of credit of CGST shall be allowed only against IGST. Similarly,\u00a0the cross utilization of SGST shall be allowed only against IGST. However, the cross utilization of CGST and SGST\u00a0shall not\u00a0be allowed.<\/p>\n<p><span style=\"color: #000080;\"><strong>Q.: How are going to beInter-State Transactions of productsand Services be taxed under GST in terms of IGST method?<\/strong><\/span><\/p>\n<p>Answer: where the supply involves inter-State transactions, the Centre shall levy and collect the Integrated Goods and Services Tax (IGST) on all inter-State supplies\u00a0of products\u00a0and services under Article 269A (1) of the Constitution. The IGST would roughly be\u00a0up to\u00a0CGST plus SGST. The IGST mechanism has been designed\u00a0to confirm\u00a0seamless flow of input\u00a0diminution\u00a0from one State\u00a0to a different. The seller undertaking such inter-state supplies shall be liable to pay IGST, to the Central Government after making adjustment for credit of IGST, CGST and SGST on such purchases (in that order). The exporting State will transfer to the Centre the credit of SGST\u00a0employed in\u00a0payment of IGST. The importing dealer will claim credit of IGST while discharging his output\u00a0liabilities\u00a0(both CGST and SGST) in his own State. The Centre will transfer to the importing State the credit of IGST\u00a0utilized in\u00a0payment of SGST. Since GST\u00a0may be a\u00a0destination-based tax, all SGST on\u00a0the ultimate\u00a0product will ordinarily accrue to the consuming State.<\/p>\n<p><span style=\"color: #000080;\"><strong>Q.: How will or not it&#8217;sused for the implementation of GST?<\/strong><\/span><\/p>\n<p>Answer: For the successful implementation of GST in India, the Central and State Governments have jointly registered Goods and Services Tax Network (GSTN) as a not-for-profit, non-Government Company for production of shared IT infrastructure and services as to the Central and State Governments, along with the tax payers and other stakeholders. The key objectives of GSTN are to produce a typical and uniform interface to the taxpayers, and shared infrastructure and services to Central and State\/UT governments.<\/p>\n<p>GSTN\u00a0is functioning\u00a0on developing a state-of-the-art comprehensive IT infrastructure including the common GST portal providing frontend services of registration, returns and payments\u00a0to any or all\u00a0taxpayers,\u00a0in addition\u00a0because the\u00a0backend IT modules\u00a0surely\u00a0States that include processing of returns, registrations, audits, assessments, appeals, etc. All States, accounting authorities, RBI and banks,\u00a0are\u00a0preparing their IT infrastructure for the administration of GST.<\/p>\n<p>There would no manual filing of returns. All taxes\u00a0may also\u00a0be paid online. All mis-matched returns will be auto-generated by the portal, and no manual interventions will be required. Most returns would be self-assessed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>PLACE OF SUPPLY UNDER GST Place of supply is very crucial in GST, as the application of the type of tax under GST, depends totally on the place of supply. POS helps in knowing whether the supply undertaken is inter-state or intra-state supply. In the case of intra-state supply, where the supplier and the recipient &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[172],"tags":[9925],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/12597"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=12597"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/12597\/revisions"}],"predecessor-version":[{"id":17717,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/12597\/revisions\/17717"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=12597"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=12597"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=12597"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}