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Broad analysis of definition of place of supply of service within India

Broad analysis of definition of place of supply of service within India :

The rules relating to place of supply of services are quite involved and complicated. Broadly, as rule of thumb, in many cases, if the recipient of service is registered, his place will be supply of services. In some cases, even if he is not registered, his address on record can be used to determine place of supply of service.
These provisions are made as GST is a destination based tax. Thus, GST should be normally payable where services are consumed. However, where recipient of service is not registered or even his address is not on record, place of supply can be place of supplier of service.
Of course, this is general statement and provisions vary in respect of each category of services.