How to determine place of supply of services |

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Determination of place of supply of Transportation Services

for determining place of supply of services is more complex, due to intangibility. While general rules for determining the place of supply of services.

Transportation services are 3 types

  1. Transportation of goods
  2. Transportation of passangers
  3. Services supplied on board a conveyance

For Transportation of goods:

  1. Registered persons : place of supply will be location of the recepient
  2. Unregistered persons : place of supplu will be Location at which goods are handed over to the supplier

For Transportation of passengers :

  1. Registered person : place of supply will be location of the recipient
  2. Unregistered person : place of supply will be location at where the passenger embarks on the conveyance for a continuous journey

For Services supplied on board a Conveyance :

  • Either registered or unregistered Location of the first scheduled point of departure of the conveyance for the journey.

Place of supply of Restaurant and catering services

  • Either registered or unregistered : place of supply will be place where the service rendered.

Place of supply for personal grooming, fitness, beauty treatment and health services, including cosmetic and plastic surgery

  • Either for registered or unregistered persons the place of supply will be place where the service rendered.

Services in relation to training and performance appraisal

  • Registered person – Place of supply will be place where the location of the recipient
  • Unregistered person – place of supply will be location where the service is rendered

Services provided through organisation of a cultural, artistic, sporting, scientific, educational or entertainment event

  • Registered person – Place of supply will be location of the recipient
  • Unregistered person – place of supply will be location where the event is held

Services provided through admission to a cultural, artistic, sporting, scientific, educational or entertainment event or amusement park

  • Either registered or unregistered – the place of supply will be the location where the event is held

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