Place of supply of services

A.Where location of supplier and recipient is in India: (Section 12)

Sl.No.	Transaction	Sec. Ref.	Place of supply
1	Service in relation to immovable property including services provided by architects, interior decorators, surveyors, engineers and other related experts or estate agents.	Sec. 12 (3) (a) of IGST	Location of the immovable property.
2	Service by way of grant of rights to use immovable property or for carrying out or co-ordination of construction work.	Sec. 12 (3) (a) of IGST	Location of the immovable property.
3	Service by way of accommodation by a hotel, inn, guest house, home stay, club or campsite, house boat or other vessel.	Sec. 12 (3) (b) of IGST	Location of the immovable property or boat or vessel.
4	Service by way of accommodation in any immovable property for organizing any marriage or reception, official, social, cultural etc.	Sec. 12 (3) (c) of IGST	Location of the immovable property.
5	Any ancillary service provided in sub-section (a), (b), (c)	Sec. 12 (3) (d) of IGST	Location of the immovable property.
6	Restaurant and catering services, personal grooming, fitness, beauty treatment, health service	Sec. 12 (4) of IGST	Services are actually performed.
7	Services in relation to training and performance appraisal to registered person	Sec. 12 (5) (a) of IGST	Location of that registered person.
8	Services in relation to training and performance appraisal to other than registered person	Sec. 12 (5) (b) of IGST	Service actually performed.
9	Admission to a cultural, artistic, sporting, scientific, educational, entertainment event or amusement park and services ancillary thereto	Sec. 12 (6) of IGST	Event is actually held.
10	Organisation of a cultural, artistic, sporting, scientific, entertainment, exhibition etc. and ancillary service to a registered person	Sec. 12 (6) of IGST	Location of that registered person.
11	Organisation of a cultural, artistic, sporting, scientific, entertainment, exhibition etc. and ancillary service to other than registered person	Sec. 12 (6) of IGST	Event is held.
12	Transportation of goods including by mail or courier to registered person	Sec. 12 (8) (a) of IGST	Location of that registered person.
13	Transportation of goods including by mail or courier to other than registered person	Sec. 12 (8) (b) of IGST	Location at which goods are handed over for transportation.
14	Passenger transportation service to registered person	Sec. 12 (9) (a) of IGST
15	Passenger transportation service to other than registered person	Sec. 12 (9) (b) of IGST	Place where passenger embarks on the conveyance.
16	Supply of service on board a conveyance, vessel, aircraft, train.	Sec. 12 (10) of IGST	First schedule point of departure.
17	Telecommunication service including data transfer by way of fixed telecommunication line, internet leased circuits, dish antenna	Sec. 12 (11) (a) of IGST	Where such connection or antenna is installed.
18	Mobile connection for telecommunication and internet on post-paid basis	Sec. 12 (11) (b) of IGST	Location of billing address of the recipient.
19	Mobile connection for telecommunication and internet on pre-paid basis through a selling agent.	Sec. 12 (11) (c) (i) of IGST	Address of the selling agent
20	Mobile connection for telecommunication and internet on pre-paid basis through any person to final subscriber.	Sec. 12 (11) (c) (ii) of IGST	Location pre-payment is received or such vouchers are sold.
21	Supply of banking and other financial services including stock broking.	Sec. 12 (12) of IGST	Recipient of services on records.
22	Supply of banking and other financial services including stock broking.	Sec. 12 (12) of IGST	If not on records, then location of the supplier.
23	Supply of insurance services	Sec. 12 (13) of IGST	Location of the recipient.
24	Supply of advertisement services to govt.or local authority	Sec. 12 (14) of IGST	Location of the recipient.
25	Any other service not specified above made to registered person	Sec. 12 (2) (a) of IGST	Location of such registered person.
26	Any other service not specified above made to other than registered person if record exists	Sec. 12 (2) (b) of IGST	Location of recipient on record.
27	Any other service not specified above made to other than registered person if record doesn’t exists	Sec. 12 (2) (b) of IGST	Location of supplier.

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 services are in the different states, it shall be treated as inter-state supply as per Section 7 of IGST Act, 2017.
Supply of services to or by a SEZ will be treated as an inter-state supply.
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 services are in the same state, it shall be treated as intra-state supply as per Section 8 of IGST Act, 2017.
Subject to provisions of section 12, intra-state supply of services shall not include supply of services to or by a SEZ.

B.Where location of supplier or recipient is outside India (Sec. 13)

Sl.No.	Transaction	Sec. Ref.	Place of supply
1	Services supplied in respect of goods which are required to be made physically available by the recipient of services	Sec. 13 (3) of IGST	Location where services are actuall performed.
2	Supply of services supplied directly in relation to an immovable property.	Sec. 13 (4) of IGST	Place where the immovable property is located.
3	Admission to, or Organisation of a cultural, artistic, sporting, scientific, educational or entertainment event etc.	Sec. 13 (5) of IGST	Place where the event is actually held.
4	Any service referred to in sub-section (3), (4) or (5) is supplied at more than one location including a taxable territory	Sec. 13 (6) of IGST	Location of the taxable territory.
5	Any service referred to in sub-section (3),(4) or (5) is supplied at more than one state.	Sec. 13 (7) of IGST	Each place based on their proportion of supply.
6	Services by way of intermediary or banking services or service consisting of hiring of means of transport.	Sec. 13 (8) of IGST	Location of supplier of services.
7	Services of transportation of goods other than by way of mail or courier.	Sec. 13 (9) of IGST	Place of destination of such goods.
8	Supply of passenger transportation services	Sec. 13 (10) of IGST	Passenger embarks on the conveyance.
9	Service provided on board a conveyance	Sec. 13 (11) of IGST	First scheduled point of departure of that conveyance for the journey.
10	Supply of online information and database access or retrieval services	Sec. 13 (12) of IGST	Location of recipient of services.
11	Supply of services other than above. In case location of recipient of services is available.	Sec. 13 (2) of IGST	Location of recipient of services
12	Supply of services other than above. In case location of recipient of services is not available.	Sec. 13 (2) of IGST	Location of supplier of services