Place of supply rules determine tax jurisdiction: goods follow delivery location, services follow recipient's location, with targeted exceptions. Place of supply rules allocate GST jurisdiction by reference to consumption location: for goods the place is where goods are at delivery or where movement for delivery terminates, with specific rules for conveyances, installation, imports and exports; for services the default is the recipient's location, subject to exceptions for immovable property, events, transportation, services performed on goods (including remote electronic performance), OIDAR services determined by two of seven indicia, and temporary imports for repair exported without use.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Place of supply rules determine tax jurisdiction: goods follow delivery location, services follow recipient's location, with targeted exceptions.
Place of supply rules allocate GST jurisdiction by reference to consumption location: for goods the place is where goods are at delivery or where movement for delivery terminates, with specific rules for conveyances, installation, imports and exports; for services the default is the recipient's location, subject to exceptions for immovable property, events, transportation, services performed on goods (including remote electronic performance), OIDAR services determined by two of seven indicia, and temporary imports for repair exported without use.
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