Time and Place of supply of services

I. Introduction

1. Services contribute upwards of 50% of the GDP of India. Until recently, Entry 97 of the Union List permitted the Union Government to impose a tax on services by way of an amendment to the Constitution. Service tax (old law) resided in Chapter V (and V-A and VI) of Finance Act, 1994. Under the Service Tax legislation, one can note the difficulty that the lawmaker faced in restricting the extent to which taxes were imposed without encroaching into other fields of taxation or activities that were immune from tax.

2. For an activity to outside the ambit of service tax under it was required to be found in one of the following three places:

• Exclusion from the definition of service; or

• In the negative list of services; or

• In the mega exemption notification.

3. In a VAT regime, services were not taxable while service tax could not be levied on the goods portion. Dual taxes were tacitly administered which were vehemently resisted by trade and industry; for instance:

• Sale of software along with licence to use;

• Tax on overlapping value of service for example – supply of food, works contracts etc.,

4. On a conjoint reading of the definition of ‘Services’ and ‘Goods’under the GST laws, it can be understood that the GST Law provides for:

• Those services that are commonly understood as services;

• Those that involve goods but are to be treated as services;

• Transaction in money in the nature of an activity relating to the use of money or its conversion for which a separate consideration is charged.

5. On reading the definition of the word ‘supply’ one can understand that the scope of supply explained in Section 7 of the CGST Act, 2017 confers powers in the legislature to include activities listed in Schedule II and matters mentioned therein to be treated as a supply of goods or a supply of services.

6. Therefore, these expressions – supply of goods and supply of services ought to be examined in the context of its nature of supply – intra-State or inter-State. Schedule II describes 18 types or classes of transactions and treats them – as either supply of goods; or as supply of services. On an analysis of the seven entries in Schedule II, the following facts emerge:

a. 5 classes of transactions are treated as supply of goods and 13 classes are to be treated as supply of services;

b. If the entire consideration for sale of an immovable property is received after issuance of completion certificate it would be outside the purview of GST laws;

c. Manufacture – treatment or process – is treated as deemed services, excluding transactions relating to job work defined in section 2(68) of the CGST Act, 2017;

d. Transactions involving transfer or disposal of business is included to the extent relevant for GST;

e. All 6 clauses from the 46th Amendment to the Constitution are included;

f. Transactions that were widely litigated under VAT / Service Tax legislations are included – paras 5(a) to (f).

7. The phrase “supply of services” is going to be one of the most litigated issues in future and often, a vexed one. This is because, the definition of the word ‘Service’ means anything other than goods. While supply of goods is factually and physically verifiable, supply of services generally lacks such verifiability. Further, it must be understood that under the GST laws:

• ‘Services’ include transactions involving goods and mandated to be treated as services (for example, Printing, where the content belongs to the publisher and the paper belongs to the printer);

• The 8 words used to define supply such as ‘sale’, ‘disposal’, ‘transfer’, ‘rental’ and ‘lease’ are traceable to goods, but will be extended to apply to services (for example, Renting of immovable property including moveable furniture); and lastly,

• Transactions that involve both goods and services (composite / mixed) will be one of the most confusing, debated and litigated areas of supply of services (for e.g., In an AMC, whether the pre-dominant supply is for service or for goods).

8. It is not very simple for one to understand what a service is after the classes of transactions that are deemed to be treated as supply of services under the GST Laws. For instance, ‘supply of food’ is deemed to be treated as ‘supply of services’ which for a common man is extremely hard to accept. Therefore, one requires a fair amount of business knowledge to determine the composite transactions that involve goods but are to be treated as services. As mentioned earlier, there are 5 instances (paras 4(b), 5(b), 5(f), 6(a) and 6(b)) in Schedule II where transactions involving goods are treated as supply of services. It would not be unfair to state that the law is pretty confusing on this issue and it would take some time for the law to develop in respect of complex business transactions.

9. Everyone understands ‘Services’ but not many will be in a position to teach or explain as to how performance of a service can be verified. Normally, performance of services can be ascertained only by inspection or on account of flow of payment from the recipient to the supplier. This aspect is what we, as Tax Counsels, ought to learn & understand where the GST laws call for a fresh / new look at expressions that are otherwise familiar.

10. The concept of ‘naturally bundled services’ existed under in terms of section 66F of the Finance Act, 1994 which is more or less similar to the definition of composite supply under CGST Act, 2017. Section 8 read with Sections 2(30), 2(74) and 2(90) of the CGST Act, 2017 is one of the most complex provisions under the GST Laws. It lays down principles to determine the taxes applicable to a composite and mixed supply, namely:

• A composite supply is a transaction which comprises of two or more supplies, one of which is a principal supply, and such composite supply will subject to taxes at the rate applicable to the principal supply;

• A mixed supply is a transaction comprising of two or more supplies and the tax applicable on such transactions would be the tax rate applicable on that particular supply which attracts the highest rate of tax.

11. (The following tabular column and paras 12 to 19 infra are reproduced from the HANDBOOK ON SERVICE PROVIDERS PUBLISHED BY THE INSTITUTE OF CHARTERED ACCOUNTantS OF INDIA, NEW DELHI):
While there are no infallible tests for determination, the following guiding principles could be adopted to determine as to whether a supply would be a composite supply or a mixed supply. However, every supply should be independently analysed as follows:

Description	Composite Supply	Mixed Supply
Naturally bundled	Yes	No
Taxable supplies	Yes	Yes/No
Supplied together	Yes	Yes
Bundling in the ordinary course of business	Yes	No
Can be supplied separately	No	Yes
One is predominant supply for recipient	Yes	No
Other supply is not ‘aim in itself’ of recipient	Yes	No
Each supply priced separately	No	No
Combinations:
• All supplies are goods	Yes	Yes
• All supplies are services	Yes	Yes
• One supply is goods and other supply is services	Yes	Yes

12. The levy of tax in terms of section 9 of CGST Act, 2017 by the very language employed appears clear and unambiguous. It is a settled position in law that the ‘Taxable event’ is that singular event, the happening or occurrence of which, attracts the incidence. It is this incidence that attaches itself as an encumbrance on the subject-matter like an albatross. To illustrate this statement, one may refer to the Customs Act that ‘all goods’ come within the operation of section 12(1) and all ‘excisable goods’ are encumbered by sections 3(1)(a) and (b) of Central Excise Act. Further, unless duties of Customs or Central Excise have been paid, the goods retain the encumbrance.

13. Where the tax incidence is on the person, like income-tax (S.4), the said income can be freely expended even before the tax due is discharged, and without any form of encumbrance being attached to it. It is only the computation of tax that is based on the quantum of total-income but remains an impost on the person. And in this case, if the person fails to discharge the tax, the encumbrance remains even though all the income may have been legitimately expended.

14. The CGST Act poses a challenge to identify the subject-matter of the incidence. The difficulty is not in knowing ‘when’ the intra-State supply occurred but in identifying on ‘what’ this encumbrance attaches to. Levy of tax is when the taxing ingredients prescribed in the law are found in the facts of a transaction. Quantification is a matter of administrative freedom. Tax on manufacture can even be quantified on its MRP and this is perfectly fine in law.

15. Tax is levied on the subject matter – supply – and not on the payer of the tax. In fact, if the incidence were to be on the payer of the tax, then it would not be a tax on supply. The manner in which the tax levied is to be collected is entirely left to the administrative convenience of the Executive. Only recently, has there been tax being made payable by persons who are not service providers. This has become so common that the name has been coined to refer to such administrative measures – reverse charge.

16. The use by legislature to appoint any person that is most convenient to recover tax from has been practised for a very long time. An example may be in the case of Central Excise where procurer of molasses was appointed to be liable to discharge duty levied on manufacture of molasses. The levy continues to remain on manufacture, but the person on whom the burden to discharge this liability is cast is the one, who the lawmaker can reach out to, most easily and conveniently. This convenience to administration is lawful as long as the levy continues to remain on the subject-matter arising from the taxing event.

17. Therefore, whoever is named as the person liable to pay the tax, is the one who has to pay the tax. Where both persons in a transaction are required to pay portions of the total tax imposed, each of them continues to be liable but only to the extent cast on them, until it is paid and discharged. This is true even though one of them has failed to discharge the portion of the tax payable by him, and also, if one of them somehow decides to pay the whole of the tax levied. In other words, failure to pay that portion of the tax due by one person does not enhance the liability to pay on the other person. Also, that one of the persons has paid the whole of the tax levied, does not exonerate the other from payment of his portion of the liability and that tax, greater than that leviable under the Act has been realised by the Government, does not permit either of the persons to forestall his liability to the extent imposed. At best, he who has paid more than his share of tax is always at liberty to approach the same Government to restore back the excess payment.

18. Payment of service tax on ‘import of services’ is just another application of the above principle where a transaction takes place containing all the taxing ingredients, including taxable territory in which the transaction takes place. And the law, very gladly, places the responsibility on the person from whom it can recover the levy, most conveniently.

19. The provisions of section 9(3) of the CGST Act, 2017 makes it clear that the Government has armed itself with adequate power to notify certain categories of persons to pay taxes on reverse charge basis on supply of goods or services or both. In this scenario, all the provisions of the Act, shall apply to the recipient as if he were the supplier.

20. Under the erstwhile service tax provisions, time and place of supply of services was covered under Point of Taxation Rules, 2011 and Place of Provision of Services Rule, 2016 respectively. In the GST regime, the erstwhile service tax provisions, with some modifications, have been adopted. In this article a brief discussion is made on time of supply of services under Central Goods and Services Tax Act, 2017 (CGST Act) and Place of Supply of Services under Integrated Goods and Services Tax Act, 2017 (IGST Act).

21. Time of supply and place of supply are two important elements for levy of tax under the GST Laws. The time of supply determines the exact time at which the liability to pay tax arises while the place of supply determines the nature of tax that has to be applied to a transaction of supply.

II. Understanding time of supply of services

a. The components which enter into the concept of a taxation system are its character of the imposition known by its nature; which in turn:

i. Prescribes or states the taxable event attracting the levy;

ii. Fixes the person who is liable to pay;

iii. The goods or services on which the levy is imposed;

iv. Determines the rate at which the tax is imposed and the measure or value on which the rate will be applied for computing the tax liability.

b. If the above 4 components are not clearly or definitely ascertainable, it is difficult to say that the levy exists in law. Any uncertainty or vagueness in the legislative structure defining any of these components of the levy will be terminal to its legality.

c. Time of supply fixes the time of collection / payment of taxes, once the event of supply has occurred while the levy and collection of GST is provided in Section 9. The collection of GST on supply of services in almost all cases revolves around the provision of services or raising of the invoice or the receipt of consideration. As these 3 events may transpire at different points in time, identifying the exact point at which the liability to pay taxes arise is critical.

d. The provisions of time of supply of services actually fixes the “point of taxation” to mean that exact point in time, when a service shall be deemed to have been provided, thereby creating a deeming fiction for the purpose of imposing the tax.

e. The taxable event in certain cases may fundamentally depend on the contractual obligation between the parties, as the taxable event will be the date of provision of service, as defined / stated or understood from the contract. However, if the payment is received or an invoice is issued prior to the stated date in the contract, the time of supply of service will be the date of payment or date of invoice, whichever is earlier.

f. Industry and tax administration could face a lot of complexities in determining the time of supply. The complexity arises not only due to the provisions of GST law but also because of not fully understanding and assimilating the facts of the transaction together.

III. Understanding place of supply of services

i. Identification of place of supply of services is the edifice on which the GST Law is enacted, based on the concept of destination based consumption taxation. In other words, place of supply determines the State that will earn the revenue from such supply of services; and this is directed by the State in which the service is consumed. The place of supply of services influences the nature of tax that has to be levied on the provision of a service. Whether a supply transaction is an intra-State supply or an inter-State supply hinges on the identification of its place of supply. Therefore, the determination of place of supply of services becomes crucial, since the punitive consequence of determining an incorrect place of supply is far-reaching.

ii. The Government has been empowered to make laws for determination of place of supply on recommendations of the GST Council. The inference drawn from this is that the Government has the power to specify additional situations or criteria for determining the place of supply of services. The provisions relating to place of supply are in consonance with the destination based taxation system.

iii. Sections 12, 13 and 14 of the IGST Act, 2017 provide for determination of the place of supply for specific situations, and if any situation is not covered under the specific provisions then the taxable person has to refer to the general provision of place of supply of services. The said general provisions states that if services are provided:

• To a registered person, the place of supply would be the location of the service recipient;

• To an unregistered person, the place of supply would be the address available with the service provider; or

• In all other cases, the place of supply of service would be the location of the supplier.

IV. Determining time of supply of services under CGST Act

Time of supply of services determines the point at which liability to pay tax arises (i.e., taxable event that triggers the levy). Broadly the time of supply of services can be categorised as under:

1. Section 13 of the CGST Act, 2017 points to the intellect of the draftsman in drafting the legislation as regards performance or completion or the services. It is crucial to understand the fact that a simple performance of a service or determination of the fact as to completion of service is not open to debate but would normally be an admitted fact. One can therefore, understand that this aspect has been borne in mind by the Government. On a careful reading of Section 13(2)(a) read with section 31(2) and the CGST Rules, 2017, one can reasonably infer that the Government has prescribed a time limit of 30 days within which invoice is required to be issued in respect of supply of services. {Refer the phrase provided in Section 13(2)(a) the CGST Act, 2017 which reads “…… if the invoice is issued within the prescribed period”}. When the invoice is issued within such ‘prescribed period’, then the actual performance or completion of the service is otiose. Many Tax Counsels may believe that insightfulness is in eliminating ‘inquiry (not enquiry)’ into an aspect, albeit an important one – performance or completion – that is not easily knowable and is potentially litigious.

2. Time of supply of service under forward charge (Section 13(2) of the CGST Act): Time of supply of service under forward charge would mean time of supply determined by the service provider who would be liable to pay Goods and Services Tax (GST). Time of supply of service would be the earliest of the following:

• Date of issue of invoice; or

• Due date of issue of invoice; or

• Date of entry of receipt of payment in books of account; or

• Date of credit to bank account

Due date for issuance of invoice for services is before / after the supply of service, but within 30 days of / from the date of supply of service.

In case of continuous supply of service due date for issuance of invoice is as under:

• Where due date for payment is ascertainable from the contract, invoice should be issued on or before the due date of payment;

• Where the due date for payment is not ascertainable from the contract, invoice should be issued before or at the time when supplier of service receives the payment;

• Where the payment is linked to the completion of an event, invoice should be issued on or before the completion of event.

3. Time of supply of service under reverse charge (Section 13(3) of the CGST Act): Time of supply of service under reverse charge would mean time of supply, wherein the service recipient would be liable to pay GST on receipt of specified services under section 9(3) of CGST Act, or on receipt of services from unregistered person under the GST Laws. Time of supply of service in case of reverse charge cases would be the earliest of the following:

• Date of payment;

• Sixty days from the date of issue of invoice; or

• Date of entry in the books of account of the recipient

4. Time of supply of service where there is change in rate of tax (Section 14 of the CGST Act): As and when there is a change in rate of taxes, the following three events needs to be considered for determining the time of supply

• Date of raising invoice

• Receipt of payment

• Completion of supply

If any of the above two events occur (2 by 3 Rule) before the change in rate of tax then the old rate will apply, else the new rate will apply.

An illustration is provided below for better understanding, assuming that the rate of GST has been decreased from 28% to 18% in November 2017

Supply	Invoice issued	Payment received	GST Rate
Before change	After change	After change	18%
Before change	Before change	After change	28%
Before change	After change	Before change	28%
After change	Before change	After change	18%
After change	Before change	Before change	28%
After change	After change	Before change	18%

V. Determining place of supply of services under IGST Act:

1. Section 12 of the IGST Act specifies the ‘place of supply’ applicable to “supply of services” where the location of supplier and the location of the recipient are both, in India. Under the GST Laws the language employed in section 12 of the IGST Act, is critical as ‘place of supply’ is not something that can be literally understood. whereas it is a legally specified phrase. Therefore, any common or literal understanding of this phrase is detrimental to the legal language employed in this section. Section 12 of the IGST Law uses two phrases, namely:

• Place of supply; and

• Location of the supplier of services.

2. The phrase ‘Place of supply’ is a geographic point which the law appoints to be one applicable to each circumstance dealt with by section 12 of the IGST Act.

3. Under the GST laws, in order to determine whether a supply of service is an inter-Sate supply or an intra-state supply, the location of supplier of service and place of supply of service plays vital role. One may consider the following situations as inter-State supply of service:

• If the location of supplier and place of supply are in two different States or Union Territory then the supply is an inter-State supply. This is subject to provisions contained in section 10 of the IGST Act, 2017.

• Supply of service in the course of import into the territory of India will be treated as supply in the course of inter-State trade or commerce.

• Supply of service will be an inter-State supply when the supplier is located in India and place of supply is outside India.

• Supplies effected to or by a Special Economic Zone developer or Special Economic Zone unit will be an inter-State supply.

4. Intra-state supply: Supply of service will be considered as intra-State supply if the location of the supplier and place of supply are in the same State or same Union territory. This is subject to provisions contained in section 10 of the IGST Act, 2017.

Having understood, in brief, about inter-State supply and intra-state supply of services, we will now advert to discussions relating to place of supply of services. The principles for determining the place of supply of services is provided under the IGST Act. Place of supply of services is broadly classified under two categories viz (1) Place of supply of services where the location of supplier and recipient is in India (2) Place of supply where location of supplier or location of recipient is outside India which is discussed below:

1. Place of supply of services where the location of supplier and recipient is in India:

A. Other than Specified services discussed infra: In respect of services other than the specified services, the place of supply of service would be as under:

(a) Where the service is provided to registered person, place of supply shall be location of such person;

(b) Where the service is provided to a person other than registered person, place of supply of the service shall be

(i) Location of the recipient where the address on record exists;

(ii) Location of the supplier of services in other cases.

B. The place of supply of specified services is provided in a tabular format for ease of understanding (The following tabular column and paras 2 and 3 infra are reproduced from the HANDBOOK ON SERVICE PROVIDERS PUBLISHED BY THE INSTITUTE OF CHARTERED ACCOUNTantS OF INDIA, NEW DELHI):

Place of Supply	Section	Types of Supply
Instances under the GST law where the place of supply is statutorily appointed	Section 12(3)	Services in relation to immovable property;
	Section 12(4)	Supply of restaurant and catering services, personal grooming, fitness, beauty treatment, health including cosmetic and plastic surgery;
	Section 12(5)(b)	Training and performance appraisal (unregistered recipient);
	Section 12(6)	Admission to event – venue;
	Section 12(7)(b)(ii)	Organising event, ancillary services and assigning sponsorship (unregistered recipient);
	Section 12(8)(b)	Transportation of goods including mail or courier (unregistered recipient);
	Section 12(9)(b)	Passenger transportation service (unregistered recipient);
	Section 12(10)	Supply of service on-board conveyance;
	Section 12(11)(a)	Telecommunication service – fixed connection;
	Section 12(14)	Advertisement to Government bodies;
	Section 12(2)	Services other than all of above.
Location of the recipient, if recipient is registered	Section 12(5)(a)	Training and performance appraisal;
	Section 12(7)(i)	Organizing event, ancillary services and assigning sponsorship
	Section 12(8)(a)	Transportation of goods including mail or courier;
	Section 12(9)(a)	Passenger transportation service;
	Section 12(13)(a)	Insurance services;
	Section 12(2)(a)	Services other than all of above.
‘Address on record’	Section 12(11)(b)	Telecommunication service – mobile connection on post-payment basis;
	Section 12(12)	Banking and financial and stock broking services;
	Section 12(13)(b)	Insurance services (unregistered recipient);
	Section 12(2)(b)(i)	Services other than all of above (unregistered recipient).
Location of service provider, if address of recipient not available	Section 12(11)(c)	Telecommunication service – mobile connection on pre-payment basis;
	Section 12(2)(b)(ii)	Services other than all of above.

2. Location of supplier of service is defined in section 2(15) of IGST Act which reads:

Location of supplier of service” means:

(a) Where a supply is made from a place of business for which registration has been obtained, the location of such place of business;

(b) Where a supply is made from a place other than the place of business for which registration has been obtained, that is to say, a fixed establishment elsewhere, the location of such fixed establishment;

(c) Where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provision of the supply; and

(d) In absence of such places, the location of the usual place of residence of the supplier;

The above definition can be tabulated as follows:

Location of Supplier	Attribute of Location	Example ‘for’	Example ‘against’
Place of business* from where supply is made and which is registered under GST	Nature of the service is such that, it can be supplied from the place of business of supplier	Architect service (Service is supplied right at the place of business of the architect where supplies are ordinarily made from)	Civil construction (Service is supplied at each project site and the service cannot be supplied from the place of business of supplier)
Fixed establishment # from where supply is made but not the location which is registered under GST	Nature of the service is such that, it must be supplied from a fixed establishment of the supplier	Authorised service station (Service is supplied at the location of each service station of a person, where necessary infrastructure is held with sufficient degree of permanence at each of such service station)	Supply of food / drink on-board a conveyance (Service is not provided from any fixed establishment)
Either of above (not any third location)	Nature of the service is such that, it can be supplied from more than one such places	Chartered Accountant – audit services (Service is undertaken at client premises but it is completed and performed either at the head office or at branch office and most certainly not at every client location)	Commission agent (Service is supplied wherever the deal is struck and not confined to any office or location. Any such office or location is merely a place to meet customers or for administrative purposes but not a necessary place to supply services)
None of the above	Nature of the service is such that it can be supplied from any place	Abstain from doing something – non-compete fee paid (Service is not provided from any specific location in particular)	Beauty salon (Service cannot be supplied from anywhere but from a parlour or at client premises)

* Place of business is defined in section 2(85);

# fixed establishment is defined in section 2(50)

3. Location of recipient of services is defined in section 2(14) of IGST Act which reads:

“Location of recipient of service” means:

(a) Where a supply is received at a place of business for which registration has been obtained, the location of such place of business;

(b) Where a supply is received at a place other than the place of business for which registration has been obtained, that is to say, a fixed establishment elsewhere, the location of such fixed establishment;

(c) Where a supply is received at more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the receipt of the supply; and

(d) In absence of such places, the location of the usual place of residence of the recipient;

The above definition can be tabulated as follows:

Location of Recipient	Attribute of Location	Example ‘for’	Example ‘against’
Place of business * where supply is received and which is registered under GST	Nature of the service is such that it is meant to receive services supplied	Government services (Service is received at the place of business which is the recognised location of the recipient in respect of this service)	Goods transport service (Service is received at any place where transport is to be arranged and not exclusively at the place of business of recipient)
Fixed establishment # where supply is received but not the location which is registered under GST	Nature of the service is such that it meant to be supplied at a fixed establishment of recipient	Renting of immovable property (Service is received either at fixed establishment of the recipient though place of registration may be at any other location)	Event management services (Service is received wherever the event is actually conducted by the organiser and not the place of business or fixed establishment of recipient)
Either of above (not any third location)	Nature of the service is such that it can be received at one or more of the above places	Manpower supply service (Service is received only at the place of business of fixed est. of the recipient)	Air travel (Service is always received at a place not being the place of business or fixed est. of recipient)
None of the above	Nature of the service is such that it can be received anywhere	Maintenance or repair of equipment (Service is received where the equipment is installed)	Banking service (Service is received where the supplier supplies and not where the recipient is located)

* Place of business is defined in section 2(85)

# fixed establishment is defined in section 2(50)

When the location of supplier of service and the appointed place of supply are in two different States then, it would be an inter-State supply and if not, it would be an intra-State supply. Based on place of supply of services provisions as discussed above, wherever the place of supply is different from the place of recipient, there are chances of ITC getting blocked unless the receiver has a registration in that State.

4. Place of supply of services where the location of supplier or location of recipient is outside India:

Section 13 of the IGST Act lays down the ‘place of supply’ that is to apply – in respect of a supply of service where the location of supplier or recipient is outside India.

PLACE OF SUPPLY OF SERVICES WHERE LOCATION OF SUPPLIER OR LOCATION OF RECIPIENT IS OUTSIDE INDIA

Section 13 of the IGST Law would stand attracted when the location of any one person either the Supplier or the Recipient is outside India.

Place of Supply	Section	Types of Supply
Instances under the GST law where the place of supply is Statutorily appointed	Section 13(3)(a)	Recipient of services makes physically available goods then it shall be the location of goods;
	Section 13(3)(b)	Supplies to an individual where the recipient is required to be physically present;
	Section 13(4)	Services in relation to an immovable property;
	Section 13(5)	Admission to event – Venue
	Sections 13(6) & (7)	In case the above services are supplied in more than one location, one of which is in the taxable territory, then place of supply shall be that location in the taxable territory (If supplies are in different States / UTs then such values are to be pro-rated);
	Section 13(11)	Services on board a conveyance
Location of the recipient	Section 13(12)	OIDAR Services: The recipient will be considered to be in the taxable territory if any two of the following conditions are fulfilled and is in taxable territory: • Address of recipient; • Credit card used for payment; • Billing address; • Internet protocol; • Bank of recipient; • Country code of SIM card; • Fixed line used by recipient.
Location of supplier of service	Section 13(8)(a)	Services to account holders – Banks, Financial Institutions or NBFCs
	Section 13(8)(b)	Intermediary services
	Section 13(8)(c)	Hiring of means of transport up to a period of one month
Destination of goods	Section 13(9)	Supply of transportation services of goods (other than mail / courier)
Place of embarkation	Section 13(10)	Passenger transportation service

VI. Conclusion

The information contained in this article are the views of the paper writer and are not intended to address the facts and circumstances of any particular individual or entity. There can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. Every effort has been made to avoid errors or omissions in this write-up. In spite of this, errors may have crept in. Any mistake, error or discrepancy noted may be brought to the notice of the paper writer.

[Source: Article printed in Souvenir of 20th National Convention 2017 held from 1st to 3rd December, 2017 at Jabalpur]