Place of Supply of goods under GST

Nature of

Transaction

Place of

 Supply of Goods

Example

Where supply involves a movement of goods.

Location of goods at the time of delivery.

• Mr X of Lucknow, UP sells goods to Mr Y of Kanpur, UP. Place of supply: Kanpur

Tax: CGST and SGST

• Mr X of Lucknow, UP sells goods to Mr Y of Mumbai, Maharashtra.

Place of supply: Mumbai

Tax:  IGST

Where supply involves a movement of goods, on the direction of the third party.

Principal place of business of the third party.

• Mr P of Nagpur, Maharashtra buys goods from Mr Q of Kanpur, UP and directs the delivery of goods to Lucknow, UP.

Place of supply: Nagpur

Tax: IGST

Where supply does not involve a movement of goods.

Location of goods at the time of delivery.

• Mr X, registered in Lucknow, UP opens a store in Surat, Gujarat and purchases goods from a dealer in Gujarat.

Place of supply: Gujarat

Tax: CGST and SGST

Installation of goods at the site.

Place of installation

• Mr S of Kanpur, UP asks Mr T of West Bengal to install a plant in Kanpur.

Place of supply: Kanpur

Tax:  CGST and SGST

Where goods supplied on board a vehicle, a train, vessel or aircraft.

Location at which the goods were boarded.

• Mr A traveling from Chennai to Mumbai by air. He purchases snacks while on the plane.

Place of supply: Chennai

Tax: CGST and SGST

Nature of

Transaction

Place of

 supply of goods

Example

Import to India

Location of the Importer

• Mr X of Mumbai imports goods from Singapore.

Place of supply: Mumbai

Tax: IGST

Export to India

Location outside India

• Mr Y of Delhi exports goods to The USA.

Place of supply: The USA

Tax: Exempt

Nature of Services

Place of Supply

Services relating to immovable Property.

• Location of Immovable Property, if the property is located in India.
• Location of Recipient, if the property is located outside India.

Admission to an event or amusement Park.

Location of the event or amusement park. 

Supply of service on board a vehicle, vessel a train or aircraft.

Location of first scheduled departure.

Banking and Financial Services

• Location of the service recipient, if available, if not,
• Location of the service provider.

Services of restaurants, catering, fitness, grooming and health services etc.

Location where service is provided.

Insurance

• Location of the recipient, if registered.
• Location of the recipient as per record of the service provider, if unregistered.

Where both service provider and recipient are required to be physically present

Location of service provided.

Telecommunication services

• In case of prepaid mobile or internet connection: Location where payment is made.
• In case of postpaid line or internet connection: Billing address of the recipient.
• In case of cable or dish, circuits, etc.: Place of installation

Training and performance appraisals

• Location of the recipient, if registered.
• Location where service is performed, if unregistered.

Organising an event

• Location of recipient, if registered.
• Location of event, if unregistered.

Transportation of goods

• Location of the recipient, if registered.
• Location where goods are handled for delivery, if unregistered.

Passenger transportation

• Location of the recipient, if registered.
• Location from where passenger embarks on his journey, if unregistered