Place of Supply and Time of Supply Study Notes

Destination-based Tax: GST is paid at the place of consumption, not origin.
Significance: Determines the applicable tax type ( $CGST + SGST/UTGST$ for Intra-state vs. $IGST$ for Inter-state), state revenue allocation, compliance requirements, and Input Tax Credit ( $ITC$ ) eligibility.
Location of Supplier of Services Section 2(15): - Registered place of business. - Fixed establishment (if supply is from a non-registered site). - The establishment most directly concerned (if from multiple sites). - Usual place of residence (in absence of fixed sites).

Interstate Supply (Section 7 and Section 10): - Supplier and Place of Supply ( $POS$ ) are in two different States, two different Union Territories, or a State and a Union Territory. - Imports of goods (until they cross customs frontiers) or services. - Supplies to or by a Special Economic Zone ( $SEZ$ ) developer or unit. - Supplies where the supplier is in India and the $POS$ is outside India.
Intrastate Supply (Section 8): - Supplier and $POS$ are in the same State or Union Territory. - Exclusions: Supplies to/by $SEZ$ , imported goods, and supplies to foreign tourists under Section $15$ . - Taxes: $CGST + SGST$ or $CGST + UTGST$ .

Domestic Supplies (Section 10): - Involves Movement: Location of goods where movement terminates for delivery to the recipient. - Bill to Ship to (Section 10(1)(b)): Deemed to be the principal place of business of the third person who directed the shipment. - No Movement: Location of goods at the time of delivery to the recipient. - Assembled/Installed at Site: Location of the installation or assembly. - On Board a Conveyance: Location where goods are taken on board (e.g., aircraft, train).
Import/Export (Section 11): - Import: Location of the importer. - Export: Location outside India.
Territorial Waters (Section 9): Deemed to be the coastal State or Union Territory where the nearest point of the appropriate baseline is located ( $12$ nautical miles).

Default Rule (Section 12(2)): - B2B: Location of the recipient. - B2C: Location of the recipient on record; otherwise, the location of the supplier.
Specific Services: - Immovable Property (Section 12(3)): Location where the property or boat/vessel is located or intended to be located. If outside India, $POS$ is the location of the recipient. - Performance-based (Section 12(4)): (Restaurant, grooming, fitness, etc.) Location where services are actually performed. - Training & Appraisal (Section 12(5)): B2B (Recipient location); B2C (Where performed). - Admission to Events/Parks (Section 12(6)): Where the event is held or the park is located. - Organization of Events (Section 12(7)): B2B (Recipient location); B2C (Where event is held). If outside India, $POS$ is the recipient's location. - Transportation of Goods (Section 12(8)): B2B (Recipient location); B2C (Where goods are handed over). If to a place outside India, $POS$ is the destination. - Passenger Transportation (Section 12(9)): B2B (Recipient location); B2C (Where passenger embarks for a continuous journey). - On Board a Conveyance (Section 12(10)): First scheduled point of departure. - Telecommunication (Section 12(11)): Location of installation (fixed lines) or billing address (post-paid). - Banking & Insurance (Section 12(12-13)): Recipient's location on record; otherwise, the supplier's location.

Default Rule (Section 13(2)): Location of the recipient of services.
Specific Exceptions: - Performance-based (Section 13(3)): Where services are physically performed on goods or individuals. - Immovable Property (Section 13(4)): Where the property is located. - Event Admission/Organization (Section 13(5)): Where the event is held. - Banking/Intermediary/Hiring of Transport (Section 13(8)): Location of the supplier of services. - Transportation of Goods (Section 13(9)): Destination of goods. - Online Information and Database Access or Retrieval (OIDAR): Location of the recipient.

TOS for Goods (Forward Charge): Earlier of the date of issue of invoice (or last date required under Section $31$ ) or date of receipt of payment. - Note: Notification No. $66/2017$ exempts most suppliers from paying tax on advances for goods (TOS is simply the invoice date).
TOS for Services (Forward Charge): - If invoice is issued within $30$ days ( $45$ for banks): Earlier of invoice date or payment date. - If invoice not issued within period: Earlier of date of provision of service or payment date.
Reverse Charge (RCM): - Goods: Earliest of: 1. Date of receipt of goods; 2. Date of payment; 3. $30$ days from the date of invoice. - Services: Earliest of: 1. Date of payment; 2. $60$ days from the date of invoice.
Vouchers: Date of issue (if supply is identifiable) or date of redemption.

Determines which rate to apply when a tax rate change occurs relative to supply, invoice, and payment:

Old Rate applies if: - Supply before change, and both Invoice/Payment are before change. - Supply before change, and Payment is before change (even if Invoice is after). - Supply after change, and both Invoice/Payment are before change.
New Rate applies if: - Supply before change, and both Invoice/Payment are after change. - Supply after change, and either Invoice or Payment is after change (the earlier of the two determines the TOS).

OIDAR Services: Includes advertising on the internet, cloud services, e-books, and online gaming. Minimal human intervention is the key criterion.
Territorial Waters: Extends up to $12$ nautical miles ( $22\,km$ ). Supply is deemed to be in the coastal state near the baseline.
Continuous Journey: A journey on a single or multiple tickets issued at the same time with no stopover (a place to disembark and break the journey).