PLACE OF SUPPLY IN VARIOUS CASES

Place of supply is the place where a supply is deemed to have taken place for the purpose of GST.

The place of supply rules vary depending on the nature of the supply and the location of the supplier and recipient.

For goods, the place of supply is determined based on the location of the goods at the time of delivery.

For services, the place of supply is determined based on the location of the recipient of the service.

In case of goods delivered on board a conveyance, the place of supply is the location at which the goods are taken on board.

In case of services provided in relation to an immovable property, the place of supply is the location of the property.

In case of services provided in relation to events, the place of supply is the location where the event is held.