POS - Services is related Performance based services (Where either the supplier or the recipient is located outside India) [Section 13(3) of IGST Act]

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Location where the service is actually performed Services are provided from a remote location by way of electronic means POS shall be Location where goods are situated at the time of supply of services Exception :- This sec. 13(3)(a) of IGST Act 2017, shall not apply, if services supplied in respect of goods which are temporarily imported into India for repairs or for any other treatment or process and are exported after such repairs or treatment or process without being put to any use in India, other than that which is required for such repairs or treatment or process. 2. (b) Services supplied to an individual, represented * either as the recipient of services or * a person acting on behalf of the recipient, which require th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d recipient of services for separately collecting or determining the value of the services in each such State or Union territory, as the case maybe, shall be determined in the following manner, namely: - * In the case of services supplied on the same goods, * Basis of apportionment:-  by equally dividing the value of the service in each of the States and Union territories where the service is performed; Example - A company C which is located in Kolkata is providing the services of testing of a dredging machine and the testing service on the machine is carried out in Orissa and Andhra Pradesh. The place of supply is in Orissa and Andhra Pradesh and the value of the service in Orissa and Andhra Pradesh will be ascertained by divid....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ase of supply of various services on unpolished diamonds such as cutting and polishing activity which have been temporarily imported into India and are not put to any use in India. (Circular No. 103/22/2019-GST dated 28.06.2019) In case of cutting and polishing activity on unpolished diamonds which are temporarily imported into India are not put to any use in India, the place of supply would be determined as per the provisions contained in section 13(2) of the IGST Act. 2. Place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry. (Circular No. 118/37/2019-GST dated 11.10.2019). Issue :- whether provision of hardware prototyp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g services are provided in relation to goods "made available" by recipient of services to service provider for supply of such services and whether the place of supply of the same is to be determined as per section 13(3)(a) of the IGST Act, 2017. Clarification  It is clarify in the para 3.2.3 of the circular " 3.2.3 it is clarified that data hosting services provided by data hosting service provider to the said cloud computing service providers cannot be considered in relation to the goods "made available" by the said cloud computing service providers to the data hosting service provider in India and hence, the place of supply of the same cannot be determined under section 13(3)(a) of the IGST Act.....