Welcome to your Ch 6: Place of supply - Services Section 13 (11 to 15)
11. As per IGST Act, 2017 where supplier Person A is registered under GST in the State of Maharashtra and recipient Person B is located outside India. Person B hires a vanity van for 30 days for shooting in Rajasthan. Amount is payable in foreign currency.
(i) Place of supply is Maharashtra. It is export supply
(ii) Place of supply is Maharashtra and it is an inter state supply.
12. As per IGST Act, 2017 where supplier Person A is registered under GST in the State of Maharashtra and recipient Person B is located outside India. Person B hires various equipments like generator, camera, laptops, lights, trucks, vanity van etc for 60 days to carry out shooting in Rajasthan. Amount is payable in foreign currency.
(i) Place of supply is Rajasthan and it is inter state supply.
(ii) Place of supply is outside India and it is an inter state supply.
13. As per IGST Act, 2017 where supplier Person A is registered under GST in the State of Maharashtra and recipient Person B is located outside India.
(i) Person B hires yachts for 20 days. Place of supply is Maharashtra.
(ii) Person B hires aircraft for 20 days. Place of supply is Maharashtra.
14.
(i) As per IGST Act, 2017 where destination of goods is outside India, place of supply is always outside India irrespective of location of supplier or location of recipient.
(ii) Where goods are transported from India to Nepal then it is exempt supply.
15.
(i) An Indian books air ticket as Delhi-Singapore-Delhi. It has been issued single ticket. No GST is payable two way journey as single ticket has been issued.
(ii) A foreigner books air ticket as Singapore-Delhi-Singapore. It has been issued single ticket. No GST is payable from flight Singapore to Delhi and from Delhi to Singapore.
