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We have already covered place of supply of goods and place of supply of general services along with services related to immovable property in our previous article.

In this article, we will discuss the place of supply for specific services, i.e., performance-based services such as restaurant, training, events etc. along with numerous examples.

Supply at Restaurants

place of supply for specific services

Example 1- Restaurant

Raj Hotels in Mumbai, Maharashtra, provides catering services to Polaris Ltd. (registered in Gujarat) for their annual sales event in Mumbai.

Supply of service: Catering

Place of supply: Maharashtra

GST: CGST + SGST

Example 2- Personal Grooming

Ajay, a chartered accountant (Karnataka) has been advised to take an ayurvedic treatment at Om Ayurvedic Centre in Kerala.

Supply of service: Health by Ayurvedic Centre

Place of supply: Kerala

GST: CGST + SGST

Place of Supply for Training

place of supply for specific services

 

Example 1 – Training

Kyathi Industries Ltd (Gujarat) hires First Source Consultancy (Mumbai) to impart soft-skills training to its employees. The training will be conducted in Mumbai.

Supply of service: Training

Place of supply: Gujarat (since the recipient is a registered person, location of recipient is the place of supply)

GST: IGST (inter-state as supplier is in Maharashtra & recipient is in Gujarat)

Example 2- Training unregistered person

Ms. Anita (unregistered person based in Bangalore) signs up with Gavin Consultancy (Mumbai) for a training on public speaking. She attends the training in Mumbai.

Supply of service: Training

Place of supply: Maharashtra (since the recipient is unregistered person, location where services are provided is the place of supply)

GST: CGST + SGST

Place of Supply in Events

place of supply for specific services

 

If the immovable property (boat/vessel) is located in more than one State then all the states will be considered as place of supplies in proportion to the value of services. The states will share GST in proportion to the value of services.

Example 1- Admission to amusement parks

A person in Karnataka buys admission tickets for Nicco Park (amusement park) in Kolkata, West Bengal from the Nicco Park organizers.

Supply of service: Admission

Place of supply: West Bengal (Location of the park)

GST: CGST+SGST

Example 2- Events managed for registered persons

Yardy Event Managers (Mumbai) is hired by Akash Electronics (Gujarat) to organize their annual sales event in Mumbai.

Supply of service: Event management

Place of supply: Gujarat (since the recipient is a registered person, location of recipient is the place of supply)

GST: IGST

Example 3- Events managed for unregistered persons

Yardy Event Managers (Mumbai) is hired by Ms. Malini (based in Bangalore) to manage her sister’s wedding (held in Mumbai).

Supply of service: Event management

Place of supply: Mumbai (since the recipient is unregistered person, location of event is the place of supply)

GST: CGST+SGST

Example 4- Events managed outside India for registered persons

Yardy Event Managers (Mumbai) is hired by Akash Electronics (Gujarat) to organize their annual business collaboration event in Singapore.

Supply of service: Event management

Place of supply: Gujarat (since the recipient is a registered person, location of recipient is the place of supply). Location of event is immaterial.

GST: IGST

Example 5- Events managed outside India for unregistered persons

Jack and Jones Event Managers (Mumbai) is hired by Ms. Malini (based in Bangalore) to manage her sister’s wedding (held in Dubai).

Supply of service: Event management

Place of supply: Bangalore (since the location of event is outside India, the location of recipient is the place of supply)

GST: IGST

How our Software Can Help You?

ClearTax GST Software will make your life much easier. For your sales invoices, you do not have to calculate the place of supply each and every time.

All you need to do you see enter the details of your buyer in the contacts master. You can use ClearTax Bill Book to generate sales invoices. Based on your buyer’s and your GSTIN the software will automatically calculate the place of supply according to the provisions and inform you whether you will charge CGST/SGST or IGST.

For your purchases invoices, all you need to do is upload the excel copy of your purchase invoices. The software will do the rest.

We have an entire series of articles on place of supply-

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