Welcome to your Ch 6:Place of supply - Services Section 13 (6 to 10)
6. As per IGST Act, 2017 where supplier is registered under GST and recipient is located outside India and it’s address is available.
(i) A machine located in USA. Repair undertaken in India through a robot technology. Place of supply is India.
(ii) Cutting and polishing of rough diamonds imported from USA to Gujarat. It shall be exported after being exhibited in India. Place of supply is USA.
7. As per IGST Act, 2017 where supplier is registered under GST and recipient is a hollywood actor of USA and it’s address is available. He hires a make up artist for himself at a contract price of Rs. 10 Lakh. There is total 30 days shoot. 21 days shooting shall be outside India and 9 days in India. In India 5 days each in Karnataka and Puducherry.
(i) Place of supply is in India and whole of Rs. 10 Lakh is taxable in India. Rs. 5 Lakh each taxable in Karnataka and Puducherry.
(ii) Place of supply is in India and only Rs. 3 Lakh is taxable in India. Rs. 1.5 Lakh each taxable in Karnataka and Puducherry.
8. As per IGST Act, 2017 where supplier is registered under GST and recipient is located outside India.
(i) Services supplied by Bank to it’s saving account holders. Place of supply is location of bank.
(ii) Services supplied by Bank to it’s current account holders. Address of the recipient is available in the ordinary course of business. Place of supply is location of bank.
(iii) Services supplied by Bank to it’s non account holders. Address of the recipient is not available in the ordinary course of business. Place of supply is location of bank.
9. As per IGST Act, 2017 where supplier Person A is registered under GST Delhi and recipient Person B is located outside India. As per contract Person A shall search customer on behalf of Person B. Person A shall negotiate the price and other terms and conditions. After conclusion of contract Person B shall supply the goods and issue invoice to customer. Person A shall charge commission. Place of supply is in Delhi, India.
(i) It is an Intra State supply since location of supplier and place of supply is in same State.
(ii) It is exempt supply if customer is located outside India.
10. As per IGST Act, 2017 where supplier Person A is registered under GST Delhi and recipient Person B is located outside India. As per contract Person A shall provide support services to customer of B on behalf of Person B. Person A shall handle queries and sells services as per the leads provided by Person B. Person A shall charge fees in foreign exchange.
(i) Place of supply is outside India.
(ii) It is an export of service.
