2. Place of supply of services
[CROSS BORDER TRANSACTION]
The place of supply of services where location of supplier or recipient is
outside India are also governed by General and specific provisions.
Definition of export of service Section 2(6)
Definition of import of service Section 2(11)
3. General Provisions
• 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.
4. Specific Provisions
• The general provisions do not govern all cross- border services. Some
of the specific services have been covered under section 13(3) to
13(12). Further , the central government has been empowered under
section 13(13) to notify services or circumstances for which the place
of supply will be the place of effective use and enjoyment of services
so as to prevent double-taxation.
5. • The principal exceptions to the above general rule relating to place of
supply of cross border services as covered under section 13(3) to
section 13(12) are:
1. Performance based services
Service requiring physical presence of goods then location where the
services are actually performed.
6. 2.Services in relation to immovable property
-Location of immovable property
3.Services by way of admission to / and organization of event or
-Place where the event is actually held
7. 4.Banking and financial services , intermediary services and hiring of
means of transport
-Location of supplier of services
5. Transportation services
-Destination of such goods
-Location of recipient of service
8. Q-Determine the place of supply in following cases:
(i) Z of U.K. exported goods to X of Chennai
(ii) B of Delhi enjoyed dinner at a hotel in Agra
(iii) C of India exported services to M of United Kingdom
(iv) A of Pune supplied services to B of Punjab and B is not a registered
person. A does not have B’s address on record.
(v) X supplied services .to Y of Sri Lanka.