i) The Place of Supply of services made to a Registered Person - Place of Supply shall be the location of such person.
ii) The Place of Supply of services made to a any person other than a registered person - Place of Supply shall be the location of the recipient where the address on record exists, and otherwise the location of supplier of services.
b) Immovable Property linked Services
i) Service directly related to an immovable property, including services provided by architects, interior decorators, surveyors, engineers and other related experts, any service provided by way of grant of rights to use immovable property or for carrying out or co-ordination of construction work, or
ii) By way of lodging accommodation by a hotel,inn,guest house,club or campsite including a house boat or any other vessel, or
iii) By way of accommodation in any immovable property for organising any marriage or reception or matters related thereto, official, social,cultural or religious or business function etc, or
iv) Any service ancillary to the services referred to in clauses (i), (ii), (iii)
Place of Supply shall be the location at which immovable property or boar or vessel, as the case may be, is located or intended to be located.
Provided that if the location of immovable property or boat or vessel is located or intended to be located outside India, the place of supply shall be the location of the recipient.
Where Immovable Property located in more than one state or U.T., the place of supply shall be in proportion to the value of services separately collected or determined.
c) Performance Based Services
In case of restaurant and catering services, personal grooming, fitness, beauty treatment, health services including cosmetic and plastic surgery - Place of Supply shall be the location of the services are actually performed.
d) Training Related Services
In case training provided to registered person,place of supply shall be the location of such person, otherwise location where services are actually performed.
e) Event Admission Services
f) Event Linked Services
In case of services provided by way of -
i) Organisation of a cultural, artistic, sporting, scientific, educational or entertainment event including supply of service in relation to a conference, fair, exhibition, celebration or similar events or
ii) Services ancillary to organisation of any of the events or services referred to in clause (i), or assigning of sponsorship to such events -
Place of Supply if provided to registered person, the location of such person otherwise where the event is actually held, if event is held outside India, then place of supply is location of recipient.
Where Event is held in more than one State or U.T. and a consolidated amount is charged for supply of services relating to such event, the place of supply of such services shall be taken as being in each of the respective States or U.T. in proportion to value of services separately collected or determined in terms of contract or agreement.
g) Goods Transportation Services
In case of services by way of transportation of goods, including by mail or courier to - Place of Supply if provided to registered person, the location of such person otherwise where such goods are handed over for their transportation.
h) Passenger Transportation Services
Place of Supply if provided to registered person, the location of such person otherwise where the passenger embarks on the conveyance for a continuous journey.
Provided that where right to passage is given for future use and the point of embarkation is not known at the time of issue of right of passage, the POS of such service shall be determined in accordance with clause (a) [Residuary Rule].
i) On Board Services
In case of services on board a conveyance, including a vessel, an aircraft, a train or a motor vehicle - Place of Supply shall be location of the first scheduled point of departure of the conveyance for the journey.
j) Specified Services like Telecommunication etc
- In case of telecommunication services including data transfer, broadcasting, cable and direct to home television services to any person
i) In case of services by way of fixed telecommunication line, leased circuits, internet leased circuit, cable or dish antenna- Place of Supply shall be the location where the telecommunication line, leased circuits, internet leased circuit, cable or dish antenna is installed for receipt of services.
ii) In case of mobile connection for telecommunication and internet services provided on post-paid basis - Place of Supply shall be location of billing address of the recipient of services on the record of the supplier of services.
iii) In cases where mobile connection for telecommunication, internet service and direct to home television services are provided on pre payment basis through a voucher or any other means-
a) through a selling agent or a re-seller or a distributor of subscriber identity module card (SIM Card) or re-charge voucher - Place of Supply shall be address of selling agent or a re-seller or a distributor as per record of the supplier at the time of supply or
b) by any other person to the final subscriber - Place of Supply shall be the location where such prepayment is received or such vouchers are sold.
iv) In other cases - Place of Supply be the address of the recipient as per the records of supplier of services and where such address is not available, the POS shall be location of the supplier of services.
Provided further that if such pre-paid service is availed or the recharge is made through internet banking or other electronic mode of payment, the location of the recipient of services on the record of the supplier of services shall be the POS of such services.
k) Banking and other financial Services
In case of banking and other financial services, including stock broking services to any person - Place of Supply shall be the location of recipient of services on the records of the supplier of service.
Provided that if the location of recipient of services is not on records of the supplier, the POS shall be the location of the supplier of services.
l) Insurance Services
Place of Supply if provided to registered person, the location of such person otherwise the location of recipient of services on the records of the supplier of services.
m) Advertisement Services
In case of advertisement services to the Central Government, a State Government, a statutory body or a local authority meant for the States or U.T. identified in the contract or agreement shall be taken as being in each of such States or U.T. and the value of such supplies specific to each State or U.T. - Place of Supply shall be in proportion to the amount attributable to services provided by way of dissemination in the respective States or U.T. as may be 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.
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