TaxTMI 
TaxTMI 
POS - Services in relation to an immovable property (within India) [ Section 12(3) of IGST Act ]
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....* Services provided by way of lodging accommodation by a * hotel, inn, guest house, homestay, club, campsite, house, boat, vessel or; * Services provided by way of accommodation in an immovable property for organizing, * any marriage/reception or matters related thereto, official, social, cultural, religious or business functions, including services provided in relation to such function at such property or; * Any services ancillary to the above-mentioned services. * Location at which immovable property or boat or vessel is located or intended to be located. * If the location of the immovable property or boat or vessel is located or intended to be located outside India, then place of supply shall be the location of the rec....
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....ct (kolkata), provides interior decorator services to Mr. Y of New York (USA) in relation to his immovable property located in New Delhi. In this case, where location of the supplier or location of recipient of services is outside India, the place of supply directly to an immovable property including that the of interior decorators is the place where the immovable property is located Place of supply of services will be Delhi Services where immovable property is located in more than one State/UT, in the absence of contract/ agreement Computation of value of services where immovable property is located in more than one State and where the location of supplier and recipient is in India [Rule 4 of the IGST Rules 2017....
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....ervices: - In case of all other services in relation to immovable property including services by way of accommodation in any immovable property for organising any marriage or reception etc., and in cases of supply of accommodation by a hotel, inn, guest house, club or campsite, by whatever name called where such property is a single property located in two or more contiguous States or Union territories or both, and services ancillary to such services. Manner of allocation: - The supply of services shall be treated as made in each of the respective States or Union territories, in proportion to the area of the immovable property lying in each State or Union territory. Example - There is a piece of land of area 20, 000 square feet which ....
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....ce shall be accordingly apportioned between the States. Important Notification & Clarification issued by CBIC * Clarification regarding determination of place of supply * in case of supply of services in respect of advertising sector and * In case of supply of the "co-location services". [ Circular No. 203/15/2023-GST Dated 27.10.2023 ] 1.1. There may be a case wherein there is supply (sale) of space or supply (sale) of rights to use the space on the hoarding/ structure (immovable property) belonging to vendor to the client/advertising company for display of their advertisement on the said hoarding/ structure. What will be the place of supply of services provided by the vendor to the advertising company in such case? [&n....
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.... space/ supply (sale) of rights to use the space on hoarding/structure (immovable property) by the vendor to the advertising company for display of their advertisement on the said display board/structure, the said service does not amount to sale of advertising space or supply by way of grant of rights to use immovable property. * Accordingly, the place of supply of the same shall not be covered under section 12(3)(a) of IGST Act. Vendor is in fact providing advertisement services by providing visibility to an advertising company's advertisement for a specific period of time on his structure possessed/taken on rent by him at the specified location. * Therefore, such services provided by the Vendor to advertising compa....
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....ly provision under section 12(2) of the IGST Act i.e. location of recipient of co-location service. 2.2. whether the place of supply of Co-location services is to be determined by the default place of supply provision under section 12(2) of the IGST Act as the supply of service is Hosting and Information Technology (IT) Infrastructure Provisioning services involving providing services of hosting the servers and related hardware, security of the said hardware, air conditioning, uninterrupted power supply, fire protection system, network connectivity, backup facility, firewall services, 24 hrs. monitoring and surveillance service for ensuring continuous operations of the servers and related hardw....