Section 13 - Place of supply of services where location of supplier or location of recipient is outside India of IGST ACT, 2017

                   13. (1) The provisions of this section shall apply to determine the place of supply of
services where the location of the supplier of services or the location of the recipient of
services is outside India.
                         (2) The place of supply of services except the services specified in sub-sections (3)
to (13) shall be the location of the recipient of services:
Provided that where the location of the recipient of services is not available in the
ordinary course of business, the place of supply shall be the location of the supplier of
services.
                        (3) The place of supply of the following services shall be the location where the
services are actually performed, namely:—
                             (a) services supplied in respect of goods which are required to be made
physically available by the recipient of services to the supplier of services, or to a
person acting on behalf of the supplier of services in order to provide the services:
                  Provided that when such services are provided from a remote location by way
of electronic means, the place of supply shall be the location where goods are situated
at the time of supply of services:
                  Provided further that nothing contained in this clause shall apply in the case
of services supplied in respect of goods which are temporarily imported into India
for repairs and are exported after repairs without being put to any other use in India,
than that which is required for such repairs;
                             (b) services supplied to an individual, represented either as the recipient of
services or a person acting on behalf of the recipient, which require the physical
presence of the recipient or the person acting on his behalf, with the supplier for the
supply of services.

                   (4) The place of supply of services supplied directly in relation to an immovable
property, including services supplied in this regard by experts and estate agents, supply of
accommodation by a hotel, inn, guest house, club or campsite, by whatever name called,
grant of rights to use immovable property, services for carrying out or co-ordination of
construction work, including that of architects or interior decorators, shall be the place
where the immovable property is located or intended to be located.
                 (5) The place of supply of services supplied by way of admission to, or organisation
of a cultural, artistic, sporting, scientific, educational or entertainment event, or a celebration,
conference, fair, exhibition or similar events, and of services ancillary to such admission or
organisation, shall be the place where the event is actually held.
                (6) Where any services referred to in sub-section (3) or sub-section (4) or
sub-section (5) is supplied at more than one location, including a location in the taxable
territory, its place of supply shall be the location in the taxable territory.
                 (7) Where the services referred to in sub-section (3) or sub-section (4) or
sub-section (5) are supplied in more than one State or Union territory, the place of supply
of such services shall be taken as being in each of the respective States or Union territories
and the value of such supplies specific to each State or Union territory shall be in proportion
to the value for services separately collected or determined in terms of the contract or
agreement entered into in this regard or, in the absence of such contract or agreement, on
such other basis as may be prescribed.
                (8) The place of supply of the following services shall be the location of the supplier
of services, namely:––
                    (a) services supplied by a banking company, or a financial institution, or a
non-banking financial company, to account holders;
                    (b) intermediary services;
                    (c) services consisting of hiring of means of transport, including yachts but
excluding aircrafts and vessels, up to a period of one month.
                     Explanation.––For the purposes of this sub-section, the expression,––
                  (a) “account” means an account bearing interest to the depositor, and
includes a non-resident external account and a non-resident ordinary account;
                  (b) “banking company” shall have the same meaning as assigned to it
under clause (a) of section 45A of the Reserve Bank of India Act, 1934;
                  (c) ‘‘financial institution” shall have the same meaning as assigned to it
in clause (c) of section 45-I of the Reserve Bank of India Act, 1934;
                   (d) “non-banking financial company” means,––
                      (i) a financial institution which is a company;
                      (ii) a non-banking institution which is a company and which has as
its principal business the receiving of deposits, under any scheme or
arrangement or in any other manner, or lending in any manner; or
                      (iii) such other non-banking institution or class of such institutions,
as the Reserve Bank of India may, with the previous approval of the
Central Government and by notification in the Official Gazette, specify.
                (9) The place of supply of services of transportation of goods, other than by way of
mail or courier, shall be the place of destination of such goods.
                (10) The place of supply in respect of passenger transportation services shall be the
place where the passenger embarks on the conveyance for a continuous journey.

                 (11) The place of supply of services provided on board a conveyance during the
course of a passenger transport operation, including services intended to be wholly or
substantially consumed while on board, shall be the first scheduled point of departure of
that conveyance for the journey.
                (12) The place of supply of online information and database access or retrieval services
shall be the location of the recipient of services.
                       Explanation.––For the purposes of this sub-section, person receiving such services
shall be deemed to be located in the taxable territory, if any two of the following noncontradictory
conditions are satisfied, namely:––
                           (a) the location of address presented by the recipient of services through internet
is in the taxable territory;
                           (b) the credit card or debit card or store value card or charge card or smart card
or any other card by which the recipient of services settles payment has been issued
in the taxable territory;
                           (c) the billing address of the recipient of services is in the taxable territory;
                           (d) the internet protocol address of the device used by the recipient of services
is in the taxable territory;
                           (e) the bank of the recipient of services in which the account used for payment
is maintained is in the taxable territory;
                           (f) the country code of the subscriber identity module card used by the recipient
of services is of taxable territory;
                          (g) the location of the fixed land line through which the service is received by
the recipient is in the taxable territory.
                  (13) In order to prevent double taxation or non-taxation of the supply of a service, or
for the uniform application of rules, the Government shall have the power to notify any
description of services or circumstances in which the place of supply shall be the place of
effective use and enjoyment of a service.

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