Table of Contents
- 1 What is the place of supply for courier services under GST?
- 2 What is place of supply for transportation services?
- 3 Which section deals with place of supply?
- 4 Is TDS applicable on courier service?
- 5 Is place of supply mandatory in GST invoice?
- 6 Which section deals with supply of goods in GST?
- 7 What is location of the supplier under GST?
- 8 Is Mr Ram registered under GST?
What is the place of supply for courier services under GST?
For courier, the place of supply of services shall be the location of the recipient of services. Wherever the location of the recipient of services is not available in ordinary course of business, the Place of supply shall be location the supplier of service.
Is there GST on courier services?
Courier services classified under SAC Code 996812 will be taxable at 18\% GST.
What is place of supply for transportation services?
Transportation of goods
| Service | Receiver | Place of supply |
|---|---|---|
| Transportation of goods (including by mail or courier) | Registered person | Location of such person (receiver) |
| Unregistered person | Location at which such goods are handed over for their transportation |
How is place of supply of transportation services of passengers determined?
As per the above section, if a supplier is providing transportation services to registered passengers, then the place of supply in case of registered person (Receiver of the service) shall be the location of the receiver.
Which section deals with place of supply?
Section 13 deals with the determination of place of supply of services where the Location of supplier of service or the Location of the recipient of services is outside India. The provisions of Sec 13 of IGST Acts to determine the Import and Export of Services in various types of Supply of Services.
What is Interstate supply in GST?
Under GST, the supply of goods or services from one state to another would be called interstate supply. The GST Act defines interstate supply as when the location of the supplier and the place of supply for the customer are in: Two different States; or. Two different Union territories; or. State and a Union territory.
Is TDS applicable on courier service?
TDS on courier service is required to be deducted under Section 194C of Income Tax Act 1961 at the rate of 1\% or 2\% (as the case may be) for payments to residents.
Is RCM applicable on courier services under GST?
Service of GTA is covered under provision of section 9(3) of CGST Act, means recipient of GTA service is required to pay tax under reverse charge. However, in case of courier service, provision of reverse charge is not applicable; supplier of service is required to charge tax from recipient under forward charge.
Is place of supply mandatory in GST invoice?
It is therefore, instructed that all registered persons making supply of goods or services or both in the course of inter-State trade or commerce shall specify the place of supply along with the name of the State in the tax invoice.
What is the place of supply in case of installation of elevator?
Place of supply in case of installation of elevator is Where the delivery of elevator is taken.
Which section deals with supply of goods in GST?
Supply in further terms has been defined under Section 7 of the Act, as “all forms of supply of goods or services or both such as sale, transfer, barter, exchange, license, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business”.
What is inter-State supply of services?
Inter-State supply of goods or services is when the location of the supplier and the place of supply are in different states. Also, in cases of export or import of goods or services or when the supply of goods or services is made to or by a SEZ unit, the transaction is assumed to be Inter-State.
What is location of the supplier under GST?
Location of the Supplier is from where the person is registered under GST. Location of the Place of Supply is determined according to Sections 10, 11,12 and 13 of the IGST Acts A. Section 7 of the IGST speaks for inter-state supply.
What are section 11 and Section 12 of the GST?
> Section 11 – Place of supply of goods imported into, or exported from India. > Section 12 – Place of supply of services where location of supplier and recipient is in India. > Section 13 – Place of supply of services where location of supplier or location of recipient is outside India.
Is Mr Ram registered under GST?
Mr.Ram is not registered under GST. In this case, place of supply of Service for the organisation of birthday party is in Chennai, being the location of Event. However, if the party was in London than the place of supply of services would be Kolkata, being the location of Recipient.
What is the place of Supply under the IGST Act?
D. Section 11 of the IGST Act – Place of supply of goods imported into, or exported from India. (b) exported from India shall be the location outside India. E. Section 12 of the IGST Act – Place of supply of services where location of supplier and recipient is in India.