Place of supply of services

Place of supply of goods:

A.Where supplier and recipient are within India

Sl.No.	Transaction	Section Ref.	Place of supply
1	When goods are sent by supplier to recipient	Sec 10 (1) (a) of IGST	Place where Movement of goods terminates.
2	When goods are collected by recipient from the supplier place	Sec 10 (1) (a) of IGST	Place where Movement of goods terminates.
3	When M/s A bills to M/s B, but on M/s B’s instruction supply such goods to M/s C (who is B’scustomer)	Sec 10 (1) (b) of IGST	Principal place of B.
4	When A bills to B (Hyd.), but on B’s instruction the goods is supplied to B (Mum.)	Sec 10 (1) (b) of IGST	Principal place of B(Hyd.).
5	When M/s A bills to M/s B, but on M/s B’s instruction supply such goods to M/s C (who is B’s job worker)	Sec 10 (1) (b) of IGST	Principal place of B.
6	Where supply does not involve movement of goods. (Eg: When a tenant fixes a fixed asset to the ground and later on while termination of the tenancy, supply that fixed asset to the owner)	Sec 10 (1) (c) of IGST	Location of such goods.
7	When goods are assembled or installed at site.	Sec 10 (1) (d) of IGST	Place of such installation or assembly.
8	Goods are supplied on board a conveyance.	Sec 10 (1) (e) of IGST	Location at which goods are taken on board.

Inter-state supply: (Section 7 of IGST Act, 2017)

For the purpose of above sections, when the location of the supplier and the place of supply of goods are in the different states, it shall be treated as inter-state supply as per Section 7 of IGST Act, 2017.

Intra-state supply: (Section 8 of IGST Act, 2017)

For the purpose of above sections, when the location of the supplier and the place of supply of goods are in the same state, it shall be treated as intra-state supply as per Section 8 of IGST Act, 2017.

B. When goods are imported into or exported from India

SL.NO.	Transaction	Section Ref.	Place of supply
1	Goods are Imported into India	Sec 11 (a) of IGST	Location of Importer.
2	Goods are exported from India	Sec 11 (b) of IGST	Location outside India.

Inter-state supply: (Section 7 of IGST Act, 2017)

For the purpose of Imports or from SEZ, supply of goods imported into the territory of India, till they cross the customs frontiers of India, shall be treated to be a supply of goods in the course of inter-state trade.

For the purpose of export or to SEZ, where the supplier is located in India and the place of supply is outside India, then it shall be treated as an inter-state supply.

C. When the goods are imported into India and from port directly sent to the customer’s place:

When the goods are imported into India, then the recipient has to file bill of entry and pay IGST. From port if the recipient wants to send the goods to its customer, then he can directly send the goods along with the tax invoice.

If the supplier and his customer are in same state, then he has to charge CGST and SGST.

If the supplier and his customer are in different states, then has to charge IGST in the Tax invoice.