Yes, friends, how are you all? Good morning, good evening,
good afternoon.
Whoever is watching me at this time, sir, with energy, I
welcome you.
I am your friend C.H.
Shreya Gupta, sir.
How are you all?
Good? Fun outside?
Sir, we should always be like this.
We should always live our lives with a smile and a smile.
Sorrow and pain always come in life.
The second name of life is struggle, sir.
But it is also not a good thing to spend this struggle in
tears.
Always face the struggle with a smile so that the one who
is struggling also feels a little shame on himself.
The struggle, the problem should also feel such shame that
it should not come again.
Face these things with a smile.
Sir, smile a lot, it costs nothing.
This world always welcomes a smiling person, always
welcomes him, friends.
It is said in life that the thing you distribute more, that
thing comes to you more.
The more you share sorrow, the more sorrow will come to you.
If you share happiness, then happiness will also come to
you twice as much, sir.
You will start distributing money, you will donate.
If you look at it from somewhere, your source of money will
start becoming.
These are some things in life that I have observed.
I want you to also observe these things.
Sir, be happy.
Wake up in the morning and thank God.
That God, first of all, thank you.
You woke us up in the morning safely.
It could also have happened that you would have slept at
night and your ticket would have been cut in the middle.
Then what would you have done?
A new day has been given to you.
It is a new day.
Start it with positivity.
What mistakes have happened in the past day, end it.
Start it in a fresh way, sir.
There is nothing else in life.
This present moment that is going on, many people, many
Baba, many motivational speakers come and give a lot of
statements, give a lot of nonsense, and take lakhs of
crores of money for nonsense.
All this that is going on these days, motivational guru,
soft skills, this is bullshit, dude.
This is nothing.
All this is fooling you.
Life is the same that was going on before, what our
ancestors used to say, brother, what is going on is life.
This is life.
If you breathe, it is life.
If you stop breathing, life is over.
Whatever you have to do, whatever you have to say, whatever
you have to become, you have to say it before you die.
After death, who knows what will happen.
Friends, this is the thing.
With this, we start our chapter of Place of Supply.
Place of Supply, which we started in the last lecture.
In the last lecture, we started the chapter of Place of
Supply.
We were discussing about the Place of Supply of Goods.
About the Place of Supply of Goods, the information that
was there, before giving that information,
I had also told you, that the chapter of Place of Supply,
what is the need to read it.
Why do we read the chapter of Place of Supply?
We have to see that, the sales that we are doing, the
services that we are providing, the bill that we are
giving, does it have to have CGST, SGST or IGST on it?
This, Place of Supply and Location of Supplier, by
comparison, we used to get to know.
Both were in the same state, in the same Union Territory.
So, CGST and SGST used to be written.
They used to be different.
So, Interstate Supply used to be considered.
And IGST used to be considered.
This is a little brief.
I had given you in the last lecture.
And, about the Place of Supply of Goods, we had done a
little discussion.
This is it.
Nothing new is there till now.
Whatever is going on, is going on.
Now, come to the next topic.
Now, we are going to cover that, you do imports.
You export.
In that case, what will be considered as Place of Supply?
You know the Location of Supplier.
You know the Location of Receiver.
But, what is Place of Supply in the case of import?
Section 11 says,
Place of Supply of Goods, which you are importing in India,
this is our India.
See, I have not drawn the map properly.
I am drawing the map a little lower.
Suppose, you are sitting here.
You are buying goods from outside.
You are importing.
So, in that case, what is your Place of Supply?
Place of Supply shall be the Location of the Importer.
If you are importing goods, then your location will be
considered as your Place of Supply.
This is your Place of Supply.
You are exporting.
You are sitting here.
You are doing sales here.
You are exporting.
So, in the case of export,
Location outside India.
This location will be considered as your Place of Supply.
This was a two-line section.
If you give more importance to this section, then we will
lose our importance, sir.
Let us discuss this section as much as it is.
Importance of going further.
Significance of going further.
I don't think there is a need to go further, sir.
Let us end this here.
Imports and exports.
Let us move on to the next topic.
Next topic.
Our next topic says,
What does our next topic say?
It talks about services.
We have talked about goods till now.
Goods says, if you import and export, then what will be
your Place of Supply?
And if you do not import and export, then what will happen?
Now, let us talk about services.
There are many types of services in this country, sir.
There are many types of services.
If I talk about it,
Banking service is also a service.
Insurance service is also a service.
If you go to a restaurant to eat, you might remember, I
told you in the chapter of Supply.
That is also a service.
If you go to a gym to exercise, that is also a service.
Now, when that person cuts his bill, the service provider,
the person from the restaurant, the person from the gym,
the banks, the insurance companies, when they cut their
bill, cut their invoice and give it to you, what should
they charge on it?
Should they charge CGST, or SGST, or directly IGST?
What should the service providers do?
Service providers have to read section number 12. As soon
as they read section number 12, they will get to know what
their place of supply is.
Compare the place of supply with the location of the
supplier.
Interstate, intrastate, according to that, you will get the
GST.
Am I saying something wrong?
You are looking at me like this, I don't know what.
The name of the topic is
Place of Supply of Service, where the location of the
supplier and location of the receiver is in India. The
person who provides the services is also in India, and the
person who takes the services is also in India.
That is in section number 12.
What does section number 12 say?
Come here.
Read as I am saying, don't read from your mind.
Look.
What does the general rule say?
First of all, 12-2.
What does the general rule say?
The general rule says that this rule applies only if the
supply of service does not fall under any of the given
provisions.
From subsection 3 to subsection 14, you will get a lot of
points. You are providing a service of supply of immovable
property, a service of restaurant, a service of event
organizing.
If your service falls in those specific categories, then
follow the specific point where it is written how the place
of supply will be taken out.
But if it does not fall in those specific services, then
follow a general rule.
What does the general rule say?
The general rule says that place of supply of service made
to the registered person, location of the person receiving
the service. If you provide a service to a person who is a
registered person, who has registered in GST, who has told
the GST department that this is my place of business, this
is my principal place of business,
I run my business from this place.
I run it.
If you know that he is a registered person, then it is
obvious that he must have a place of business.
If you provide a service to a registered person, then the
location of the person receiving the services.
Okay? For example, a film artist.
Take the example of Mr. Bachchan.
Mr. Bachchan shoots for KBC.
Let's assume that Sony is its producer.
So what is Mr.
Bachchan's service?
Acting. He is providing acting services.
He is providing acting services.
Let's assume that the services that he is providing, the
service does not fall in any specific section.
Because if the service falls in a specific section, then we
would have done the same.
Now, Mr.
Bachchan's service is falling here in a general rule.
What will the general rule say?
The general rule will say that if you are providing a
service to a registered person, the person you are
providing services to is a registered person who has taken
registration in GST.
So what will be the place of supply?
Location of the person receiving the service.
Mr. Bachchan gave the service to Sony.
Who is Sony?
A registered person in GST.
Sony Entertainment Television. If there is a registered
person in GST, what will be the place of the person
receiving the service?
If there is a Sony TV office in Mumbai, what will be the
place of supply? Mumbai.
However, if the services are supplied to unregistered
person, if you are providing services to unregistered
person, the place of supply is location of such
unregistered person.
If the address is available in the records of the supplier,
otherwise location of the supplier.
If Mr.
Bachchan goes and provides services to an unregistered
person, suppose I have opened a new company, there is a
turnover of Rs.
0, there is nothing in that company.
I have not even registered in GST yet, because my limit of
Rs.
20-40 lakhs has not crossed yet.
I have not taken registration in GST yet.
I am a little filmy type of a person, I have called Amitabh
Bachchan.
Sir, this is my product, may be I should go ahead and do
business of this product.
You do one thing, you do one thing, you advertise this
product.
I have already made an ad,
I have not made a business, I do not have a product,
I have a basic idea,
I have shot an ad of that basic idea.
Right now, what am I?
An unregistered person.
Now see, if they are providing services to me, what will be
the location of the unregistered person, if the address is
available in the records of the supplier.
If Mr.
Bachchan has my address or anything, then my location will
be available.
Suppose, if there is no address, then the location of Mr.
Bachchan, location of the supplier of service, will be
considered as the place of supply.
We have to look at it separately.
The person who is providing service, the service provider,
service provider, who is he providing service to?
Is he providing service to a registered person or an
unregistered person?
If he is providing services to a registered person, then
when the registered person has taken his registration, then
he must have told from which places, from which places,
I do my business.
What is my place of business?
What is the principal place of business?
Then what will be that area?
Place of supply.
If I give it to an unregistered person, then in the case of
unregistered person, either I have the address, or I do not
have his address.
If I have his address, if I have his address, then the
address will be the place of supply.
If I do not have the address, then as a supplier, the
supplier's address will be the place of supply.
What is this?
What is all this?
Sir, all this is a general rule.
If you do not fall in any next section,
then you will come here.
Sir, this is an act.
The first way of reading the act, the first way, the most
beautiful way, the most skillful way, the most delicate
way, and the most complicated way is that specific always
prevails over general.
What did I say?
Specific always prevails over general.
If in any law, a specific situation is told, and it is told
that this should be generally.
For example, in Indian Penal Code, it is said that if you
commit a murder, then it is a crime.
And the punishment for this crime is 14 years.
If it is a murder crime, then you will be jailed for 14
years.
And one thing is written that if you commit any crime, then
you will be sentenced for 2 months.
Now, suppose a person is in a murder case, then what will
you put on him?
The specific provision that is written that a person in a
murder case will be sentenced for 14 years.
Will you put that provision?
The general provision is that if you commit any crime, then
you will be sentenced for 2 months.
Sir, if in any situation, a specific provision is written,
a general provision is written, then you have to give
importance to the specific provision.
That your situation is governed by the specific provision
or not.
In this case, if it is not governed by the specific
provision, then only you will be put on the general rule.
Okay? Come here.
Let's see the specific situations.
This is the situation of immovable property.
Do you see the second point?
Services in relation to immovable property or lodging of
accommodation in hotel etc.
That means, if a person is against immovable property, if
anyone provides services,
Sir, please tell me, what kind of services can be provided?
Can anyone tell me, what kind of services can be provided
against immovable property?
Please tell me.
Can it be the service of an architect?
If an architect makes a map of a property, then he is also
providing a service to the property.
If there is a broker, a broker of real estate, he is also
providing a service.
That also becomes a service, service of immovable property.
If you do construction work, then construction services
also come here.
Let's see what he says.
Services provided directly in relation to immovable
property including an architect, an interior decorator, a
real estate agent, an engineer.
Secondly, service provided by way of grant of right to use
the immovable property or carrying out construction work.
Thirdly, if there is an immovable property, then you are
given an immovable property to stay.
For example, there is a hotel.
If there is a hotel, then hotel is also an immovable
property.
Till now what we were discussing, we were discussing that
if a hotel is an immovable property, then to make a hotel,
a map must have been made.
The architect must have provided some services to the hotel.
Real estate agent must have provided some services.
Some construction services must have been provided to make
that hotel or not.
We are talking about all these services.
Any service, any services, which is being used to make an
immovable property, which is being provided to make an
immovable property, all these services, are covered against
the immovable property.
Is there any service which is giving you an immovable
property?
For example, accommodation services.
For example, if you go to a hotel and say that I want a
package for 3 nights and 4 days.
They are providing accommodation to you in the hotel.
The hotel is also providing you services.
The same thing is being said that service provided by hotel
in guest house, club, houseboat, all are unique hobbies.
Do you remember?
If you have heard, in Kashmir, a boat is called Shikara.
Houseboats are also called Shikara.
Vessels of water.
They are providing you accommodation for 2-3 days.
Fourth point.
Services provided by accommodation for organising marriage,
reception, official function, religious function, ancillary
services.
Earlier, it was the service of the architect.
Now, it is the service of the architect to construct an
immovable property.
It is the service of the architect, construction, engineer.
Now, when the immovable property is constructed, will it
provide services to some people or not?
If the hotel is constructed, will it provide services to
some people?
Is it such a benevolent service?
No, it is not.
When you go to a hotel, it is providing you accommodation.
For example, if you book a cruise,
if you book a houseboat, for 2 days, it will take you
around the river.
That is also a service of accommodation.
And the most common service are hotels and banquet halls.
Have you heard of banquet halls?
Banquet halls, where marriages take place.
That is also an accommodation.
For 4, 6 or 12 hours, we provide you service.
For 12 hours, we rent a hall.
From 4 pm, till the time the ceremony is over, you can take
the blessings of Babul in the shade of the stars.
Till the time the ceremony is over, till the time the car
doesn't leave, till the time his father doesn't run behind
the car, will you rent the hall?
That is also a service of accommodation.
If you want to do a business function or a conference, come
back to those motivational seminars.
They give motivation and people take money for it.
You don't see anything in life, you don't do any practical
work, you come to give motivation.
Motivation seminars in 5-star hotels, they book a whole
hall.
That is also a service.
Official services, business function services, some other
ancillary services.
All these services are being provided.
Either you are providing a service to a movable property or
that property is providing a service to you.
Understand it like this.
How to understand it?
Either you are providing a service or that property is
providing a service to you.
In that case, what will be the place of supply?
Location of the immovable property.
And where the property is not made, it is intended to be
located, that place will come where it will be made.
For example, there is an architect.
In Noida, good properties are being made.
Now, for a plot of land, he is passing a map.
That we will make a building of 10 floors, we will make
flats.
So, make a map of these flats.
Although the building is not ready yet, the map is being
made.
The architect has given a service.
Now what will be the place of supply of that service?
He says, location of the immovable property. He is saying,
location of the immovable property.
But there is no property yet. Right now there is only plot
of land.
There is plot of land, what should I give there? What will
be my place of supply in that case?
Sir, what will be the place of supply in that case?
It is written here that even if the property is not made
yet, it is intended to be located.
So where it will be made, where its location will be, that
place will also be considered as a place of supply.
Look at it. You go to stay in a 5 star hotel, Taj Hotel,
Mumbai's Taj Hotel.
It is a grand hotel.
You go to stay there.
What will be the place of supply, sir?
Where that hotel is located.
Look at all these things, I am not teaching you from the
point of view of GST.
I am teaching you from the point of view of your personal
life.
Sir, tomorrow you will get married. You will take your wife
to some hotel.
You will take her for a walk.
Sir, there, suppose the receptionist madam is asking for
her bill.
In that bill, suppose she shows the interest rate by
mistake.
You know this provision that what is the place of supply?
And what is the location of supplier?
You will compare both at the same time.
Sir had told that there is a service of immovable property.
Immovable property is giving us the facility to stay.
So what will be the place of supply of that facility?
Location of the immovable property.
Do you know this?
You are comparing both at the same time.
You know that madam is telling something wrong.
You will get excited in front of your wife.
You will go and style in front of your wife.
And you will say, Madam, I am a GST consultant.
And the bill that you have made is absolutely wrong.
In this, you have shown the interest rate supply.
You have shown the wrong place of supply.
Do not enter this. This is not the place of supply.
This will happen.
Imagine now.
Sir, your numbers will be so high in front of your wife.
You will not understand what has happened.
She will feel that she knows so much.
Sir, your impression will be like that.
Win the heart with knowledge.
Anyone can do heroism.
Show the knowledge of your mind.
Show the thought process.
Then life will be fun.
Come here.
Read his example once.
I will drink some water.
Shall we go?
Shall we go, sir?
If property is located in India, it is the location of the
property.
And if the property is situated outside India, it is the
location of the receiver.
Sir, our architects and engineers are so qualified that
people from all over the world come to get their services.
I am not lying.
Our architects, doctors, IT professionals, software
engineers are really very talented.
In fact, if you go and do a survey in the USA, 50% of the
software engineers are from India.
Top engineers from India are running companies there.
It happens many times that there is an architect from India
and a building is being built in Singapore.
A building is being built in Singapore.
So, he has made the architecture of the Singapore building
from here.
Once I went there and checked the location.
How big is the plot? What is it?
After checking the location, I came back here.
I did the design from here on the computer.
I sent an email with the complete map.
I got the map passed by the government.
Where is the immovable property situated?
Or where is it intended to be located?
Will you tell me?
In India or in Singapore?
Sir, in Singapore.
Where are the services being given?
They are being given abroad.
Sir, what should we do in that case?
What is the location of the immovable property outside
India?
In that case, what is the place of supply?
Location of the receiver.
Wherever the receiver is located, that place will become
your place of supply.
This was the point.
Come next.
Come here.
Restaurant and catering service.
You go to a hotel for food.
They are also providing you a service.
Restaurant service.
Personal grooming service.
There are grooming classes.
Sir, what are grooming classes?
Sir, there is nothing in grooming classes.
They tell you how to walk, how to hold a knife, how to hold
a knife, how to hold a knife, how to hold a knife, how to
say hi or hello in English.
There are grooming classes like this.
Do you remember the serial,
Bhabhi Ji Ghar Pe Hain?
Anita Bhabhi comes in that serial.
She gives grooming classes.
Go and ask her.
Fitness and beauty.
Gym services.
Fitness services.
Beauty and health services.
Beauty parlour services.
Spa services.
Health services.
Dietitian.
These days there are big businesses.
Dietitian.
Nutritionist.
They are providing you a diet chart.
VLCC.
Do you remember VLCC?
VLCC program.
It makes fat people thin.
It is said that we make you lose weight naturally.
VLCC program.
So all those things are covered here.
We have to check the place of supply of those things.
What will be the place of supply of those things?
What does it say?
What is their place of supply?
Location where the services are actually performed.
The location where the services of the restaurant are
actually performed.
Where there is a hotel.
The place where these services are actually performed.
For example, where there is a gym.
Where the gym is located.
Where the beauty parlour is located.
Where the branches of VLCC are located.
Sir, earlier you were shouting that you have to see the
registered person and unregistered person.
The general rule that came, you were shouting that you have
to see the registered person in the general rule.
If the services are being given to the registered person,
then the location of the registered person or the supplier.
Sir, why don't you talk here?
Where did your knowledge go? The service supplier, the
supplier of restaurant services, the supplier of fitness
grooming services, won't he check if I am giving the
service to a registered person or to an unregistered person?
Won't he check that?
Friends, this whole chapter depends on your common sense
and your IQ.
You must have gone to the hotel to eat.
When you go to the hotel to eat, does your service
provider, the hotel's owner or the waiter, does that waiter
ask you if you are a registered person or an unregistered
person?
Answer him today.
I don't think he ever asks anyone.
You go to the hotel, sit on the seat, the waiter comes,
cuts the menu, pays the bill, and that's it.
I have never heard anyone go to the hotel and sit in the
restaurant and say,
I am a registered person, please separate my treatment
accordingly.
Does that ever happen?
You go to the gym and get admission, he says, okay,
Rs. 1000 per month, Rs. 2000 per month.
Does he ever ask you if you are a registered person or an
unregistered person?
Tell me.
Does he ever ask you?
What does that have to do with anything?
You attend some personal grooming classes.
There are classes like this in a month's leave.
Doesn't he ever ask you?
He says, okay, Rs.
300 per month, come for free.
Sir, these are some services that are generalised services.
Why don't you think practically? There is Haldiram, Bikaner.
Thousands of people come to him every day.
Who will he ask?
Are you a registered person or an unregistered person?
Who will he ask? Give me your GST number.
Who will he ask?
What is your registered place of business?
Should I put my place of supply according to that?
Who will I ask?
Thousands of customers come in an hour.
There is Swiggy, Zomato.
How many customers do they have?
Should I ask each one of them, if you are a registered
person,
I will separate your treatment.
If you are an unregistered person,
I will separate your treatment.
Does this happen?
Sir, this doesn't happen.
It is not practically possible.
We don't have that much time. When you are giving services,
there are a lot of customers, there is a lot of footfall in
these services.
It is not practically possible to calculate who is my
customer registered person and who is my customer
unregistered person.
So, in that case, a generalized rule is made that you are
giving these services which are very common services.
So, in that case, what will happen to us?
Location where the services are actually performed.
This will be considered as our place of supply.
If you still don't believe what I am saying, then go to a
good restaurant in the evening and tell them that I am a
registered person.
Stay in your limits and talk.
I am not an unregistered person.
Sir, the waiter will abuse you.
He will say, son, you are registered, you are unregistered.
What difference does it make to me?
My job is to bring the food that you have ordered.
I have already told the person who is making the bill, what
is the place of supply?
Location where the services are actually performed.
If there is a hotel in Delhi, then Delhi is the place of
supply.
Now, whether you are registered or unregistered, what is my
father's loss?
Is the point clear?
Let's move ahead.
Look at this example.
He is a businessman from Pune.
He eats in a restaurant in Mumbai.
What is the place of supply?
Location where the services are actually performed.
Means Mumbai.
Timmy Ferreira is a make-up artist from Kolkata.
He goes to Jaipur, Rajasthan.
For whom?
Simran Kapoor, a Bollywood actress from Mumbai.
Simran has been replaced by Sonam Kaur.
So, what is happening in Mumbai?
Make-up is being done.
Where is the make-up done?
In Jaipur.
Shooting is going on in Jaipur.
Make-up is being done in Jaipur.
So, what is the place of supply?
Location where the services are actually performed.
That is Jaipur.
Okay, sir?
Let's move ahead.
Training and performance.
Operational services.
Sir, are these the same services?
The same people have come who I hate.
Who take money for free.
Who don't know anything.
Haven't seen practical life.
And have come to teach motivation.
And people like you reach them.
Come sir, motivate us.
We lack motivation.
There is nothing in our life.
Till date we didn't have motivation.
Our parents were not our motivation.
Our financial situation was not our motivation.
You will come.
You are an external person.
You will come.
You will tell us what we lack.
Then we will know that yes, this is motivation.
This is it.
That is why we go to motivation seminars.
You don't know what you lack.
The other person will tell you.
Then you will know that yes, we are good at this.
This is what we lack.
This is the meaning of motivation.
What is external motivation?
It goes on for 6-7 hours.
Someone will come there and say.
Come on.
Come on guys.
Open your start-up.
Leave your job.
This is what people do here.
There are good people here.
They don't spoil your mind.
They will call 100-500 people.
Half of them are of their own.
There they will say.
The tree doesn't know when it grew up.
When an outsider sees a tree, he will know that the tree
has grown up.
This is what they say.
Leave your job.
Resign.
Start a business.
This and that tea vendor has reached from there to there.
He has done this.
He has evaluated his start-up.
All these things go on.
Now those people who are acting.
In that case, the training and performance appraisal
services also come.
For example, someone is giving a GST seminar.
I give a GST seminar in an office.
In that case, what will be my place of supply?
Someone is giving a motivational seminar.
He is fooling people.
What will be the place of supply for him?
Sir, first tell me this.
First tell me this.
Is this training and performance appraisal service a
customized service or a general service?
Try to understand the difference.
When I go to a turmeric seller,
I ask him to give me a plate of chole bhature.
Is it that he will make a special chole bhature for me?
He will make a special masala or a special recipe.
When he goes to another customer, he will make something
special for him.
Is there such a thing?
No.
It is a common thing for everyone.
Now let's come to training and performance appraisal.
An export house person comes and says,
Sir, Mr. Gupta, please tell me the provisions of GST.
Our staff of 10-15-20 accountants should know what we have
to do in GST.
As an export house, what are the liabilities of GST imposed
on us?
As an export house, it is a garment industry, it is an
export house, so what are the liabilities imposed on us?
At the same time, another customer comes.
What does the other customer say?
The other customer says,
I don't have any export work, but I am a manufacturer.
I am a manufacturer.
What are the liabilities of GST imposed on me?
Please come and give guidance to our staff.
Give a seminar.
I said, okay.
At the same time, a third person comes.
The third person says,
I am not a manufacturer,
I am a trader.
I buy goods from Jaipur and sell goods in Mumbai.
What are the implications of GST imposed on me?
Please come and explain to my staff.
What all returns will be taken?
What all will be done?
Please tell all those things to the staff.
Now tell me, are all three things different or not?
Can I do this, that whatever I will say in the first
seminar,
I will say the same thing in the second seminar, and I will
say the same thing in the third seminar.
Is this possible?
It is not possible.
For this, I need a different content,
I need different things.
For this, I need different things, and for the third one,
I need completely different things.
Sir, these are specialized services.
These are customized services.
It is not like motivational people, who come, say anything
in a two-hour class, and leave.
These are not like motivational people.
Here, everything has a different content.
Now, when I am giving a customized service,
a specialized service,
the person who comes to me for these services,
the one who comes to take service, first a person from the
company will come to talk.
I can ask him then.
I have ample time to ask him,
whether you are a registered person or an unregistered
person.
It is not like restaurant service people, where there are
50 people in a queue.
I will keep asking them, whether they are registered or
unregistered.
Here, I have ample time.
I have ample time to make content.
Before delivering content,
I can practice for 4 hours.
I have ample time for that.
I can ask him, what is the location of the receiver?
If you are a registered person, then from where are you a
registered person?
I can ask.
I have ample time.
The answer is yes.
I can ask.
Sir, that is the answer.
Where the recipient is a registered person,
what will be the place of supply?
It is the location of the person.
If the receiver is an unregistered person,
then what will be the place of supply?
It will be the services where they are actually performing.
In case of unregistered, it is where the actual performance
is happening.
If it is a registered person, then where the location is,
I can say, where he is actually registered,
that will be my place of supply.
Suppose, I do not know the place of purchase,
If I go to Reliance Industries Ltd.
and give them a GST seminar,
Reliance Industries Ltd. is a registered person.
If they have a registration in Mumbai, then what will be
the place of supply?
Location of the receiver, that is Mumbai.
But at the same time, a company called UnReliance, is an
unregistered receiver.
If I give services to that company, then what will be the
place of supply?
In that case, the service is being delivered, where the
service is actually being performed.
If I live in Meerut, and I am delivering services in Meerut,
I am delivering services in Meerut, then the service where
it is actually being performed, that will be my location of
supply.
If I go to Chhattisgarh, and give services to UnReliance,
if I give seminars in Chhattisgarh, then what will be my
place of supply in Chhattisgarh?
Services by way of admission to events, amusement park,
other places.
Like if you go to a circus, amusement park, like when we
were kids, there was a place called Appu Ghar, amusement
park,
I think it is closed now.
Appu Ghar, there were a lot of new games, everything used
to happen there.
There used to be a swing, that long one, the dragon one.
What used to happen in that dragon swing, whenever you sit,
the one at the back, his condition gets worse.
The one at the front, thinks that when he comes, he falls
down.
They used to swing like that at that time.
Swings have become very common now.
At that time,
I am telling you about a long time ago, about 20 years ago.
At that time, these things were not common.
Amusement parks, like fun and food village, if you take
entry in amusement parks, the GST on the ticket, this
section is talking about that.
If you go to a circus, the ticket of the circus, the GST on
the ticket of the circus, what is the place of supply, how
to check, this is talking about that.
Let's see what it says.
It is an educational event.
Sir, what is an educational event? What is a scientific
event?
Brother, I remember when I was a child, the school picnics
would take us to the National Science Centre.
In the National Science Centre, there were new kinds of
inventions.
They would show us new things, scientific things.
I clearly remember, even today I don't understand, that
there used to be a tap and a bucket.
There is no connection behind that tap.
There is just a tap in the air.
There is no wire behind it, nor is there a pipe behind it.
And there is a bucket.
Water is coming out of that bucket from somewhere inside
the tap.
There is no connection behind the tap. There is nothing.
There is just water coming out of somewhere.
And the interesting thing is that even if the whole bucket
is filled, the water doesn't overflow.
I was in the 9th class when we were taken to the National
Science Centre.
I still don't understand.
Even then I didn't understand anything.
I was just standing with my hands behind my back, thinking
that this is how it is done.
Because there was no interest in scientific things.
I said, okay sir, no problem.
So, there are scientific events.
So, when you get a ticket there, will it say CGST or SGST
or IGST on the ticket?
For that, you have to see the place of supply.
What does it say for these events?
See what it says.
Service provided by way of admission to amusement park or
any other service.
So, in that case, the place where the event is actually
held or where the park is located.
Where the event is actually held.
Where the amusement park is located.
Like the National Science Centre used to be in Pragati
Maidan in Delhi.
So, where the actual centre is located, that is the place
of supply.
Apollo Circus used to be there.
A Russian Circus used to be there.
I have seen many circuses in my childhood.
So, where that circus was actually located, that is the
place of supply.
Have you seen the movie, Akshay Kumar?
In that movie, there is a circus scene at the end.
In the circus, they exchange bags and fake notes.
So, that circus, what will be the place of supply?
On what basis will the ticket be deducted?
The place where the event is actually held.
The place where the event is actually held, that location
will be considered as the place of supply.
Read the example.
What does the example say?
Mr. A, a resident of Ghaziabad, bought a ticket for the
circus.
The circus is running in Gurgaon.
And the company of the circus is of Delhi.
So, what is the place of supply?
The place where the circus is actually held, that is
Gurgaon.
Mr. B of New Delhi bought a ticket for Amusement Park.
Amusement Park is located in Noida.
So, what will be the place of supply?
The place where the event is actually held, the place where
the park is actually located, that is Noida.
Do you still have any problem with this chapter?
People make such a fuss about the place of supply, that
this is such a big chapter, how will it happen?
Sir, you see, the biggest thing seems to be possible at one
time, seems to be achievable, but the problem is that it is
difficult to take the first step.
And the difficulty in taking the first step, is a block of
your mind.
What is the block of the mind?
The people who have told you that this is difficult, this
is not possible.
You will do business.
Do you have the capacity to do business?
Do you have the age to do business?
What do you know?
Sir, this is a block of the mind.
If we talk about age, a 16-year-old boy is going to New
Zealand and playing for centuries.
He has run his career for 22-23-24 years and he has played
for 100 centuries.
I am talking about Sachin Tendulkar.
If he comes to think of such things,
Sir, what is the age of 16 years?
To play international cricket, what is the age of 16 years?
Still, you have to play.
Mind block.
If Sachin Tendulkar comes to think of such things, how will
he play at the age of 16?
He is short and has no weight.
There are so many great players in front of him.
Sir, people like Wasim Akram.
How would he play?
A 45-year-old photographer has been doing photography for
20 years.
He dreamed of becoming an actor.
He went to Bombay.
He took chances there.
At the age of 47-48, he started acting in films.
Today, he is a great character artist.
I am talking about Baman Inani.
He played the role of Virus in 3 Idiots.
He was 45-47 years old when he did his first film Munna
Bhai MBBS.
If someone had told him that you are already so late, you
are 45-47 years old, can you become a hero at this age?
Can you become a hero at this age?
At this age, can you take care of your children?
Can you take care of your house?
Is this the age to become a hero?
But you tried.
You became a hero.
Sir, there is a problem to take the first step.
In Place of Supply, when you opened the chapter, you were
thinking that it is such a big chapter.
How will it happen?
Now this chapter is 75% over.
There is a problem to take the first step.
At least take the first step.
What will happen at most?
You will fail.
What will happen if you fail?
At least you will learn something.
You will learn how to do it next time.
Do you remember what Thomas Edison said?
When he invented, he failed 1000 times.
When it was 1000th time, his invention was successful.
Someone asked him, how are you able to do it 1000 times?
You are able to do it 1000 times.
How are you able to do it?
How are you able to stay here?
Sir, it doesn't matter that
I am able to do it 1000 times.
It doesn't matter that
I have failed 999 times.
It matters that I know that if I have to fail, what are the
999 ways to do it?
What are the 999 things
I have to do to fail?
I know that this is the list of those things.
If I do this, I will fail.
When I know the list,
I have to see what I have to do to pass.
It's all a game of mindset.
There is nothing else.
Mindset. Come on guys.
You are 20-22 years old.
You are lying down.
Someone is sleeping.
Someone is listening to friends.
Someone is watching relay on Instagram.
Is this how life works?
Nothing works like this.
Learn to see tomorrow.
Look into the future.
Dhirubhai Mani saw the future.
Mahatma Gandhi saw the future.
What will happen in the future?
What will work?
Mindset on this.
Everything else is nonsense.
I don't know what to say.
Organization of the events.
Look at the photo in the back.
First look at the heroine.
Ma'am's name is
Anushka Sharma Kohli.
Not Sharma.
She is also called Kohli.
I am proud of her name.
And this boy is Ranveer Chichora Singh.
Sometimes he does a little too much.
What service is this?
Service of organization of the events.
You must have heard of it.
Have you heard of wedding planners?
He is a wedding planner.
He is organizing weddings.
He is a wedding planner.
Organizers of other events.
Is this a generalized service?
Or is it a customized service?
A specialized service?
Every person's wedding or function is according to their
budget.
According to their budget.
According to their status.
If Dhirubhai Mani comes to his family's wedding.
As we see every day.
Sorry, Mukesh Ambani.
If he comes to his children's wedding.
He invites all film stars and cricketers.
If it is a normal businessman.
He might not do it at that level.
It is a customized service.
The wedding planner is giving a customized service.
The service he is giving to Mukesh Ambani.
The same quality service.
He can't give it to a normal person.
If at Mukesh Ambani's children's wedding
Salman Shah Rukhs is coming.
All film stars are coming.
All politicians are coming.
Can I invite all actors at a normal budget wedding?
Not possible.
Are these customized services?
Specialized services?
Yes.
Will these services be designed differently?
Answer is yes.
Will I have time to ask him whether he is a registered
person or an unregistered person?
If he is a registered person.
Answer is yes.
Where the service is provided to a registered person.
Place of supply.
Location of the receiver.
If he is an unregistered person.
Where the event is actually held.
Place of supply.
If the wedding is being organized outside.
Which is a trend these days.
Weddings are being organized outside.
When Radhveer Singh got married.
It was also outside.
He got married outside.
If weddings are being organized outside.
If the event is held outside India.
Place of supply.
Location of the receiver.
Which event can it be?
Only wedding event?
No, sir.
Cultural event.
Recently, Neeta Ambani ji opened her cultural center.
It was a cultural event.
So, it became a cultural event.
It can be artistic event, sporting, scientific,
educational, entertainment event.
It can be conference, fair, celebration.
Sir, will this come in celebration of wedding?
What you are saying that wedding organization, wedding
planner, will it come in celebration?
Sir, according to me, it will not come in celebration.
Sir, according to me, it will come in educational event.
Sir, this is an educational event.
Wedding is a big educational event.
From that, the unmarried people like us get to know that we
don't want to do this thing.
And those who have done it, they are giving their knowledge
that why we did it.
So, education is going on.
Celebration is a far-fetched thing.
But this is more of an educational event.
Here, education is better that son, do it, son, don't do it.
Okay? Come here.
Okay, point.
The person who is organizing all these things, organizers,
wedding planners, regarding them, what will be their place
of supply?
What will be the place of supply of their services?
We have seen that.
There are customized services.
I have ample time.
I have ample time to know whether you are a registered
person or an unregistered person.
In that case, what will happen if you are registered and
what will happen if you are unregistered?
Come, sir has come.
There is a service of transportation of goods.
Transportation of goods including mail or courier.
If you are providing services of transportation, what will
happen in that case?
I am providing services to a registered person.
Location of the person.
And if I am providing services to an unregistered person,
the place of supply is the location at which goods are
handed over for their transportation.
Sir, it is a simple thing.
I do the work of transportation of goods.
I drive a truck.
I carry goods from here to there.
I load goods in the truck from the company's factory.
And I load goods from the company's factory and take it to
the company's showroom.
The company to which I am providing services is obviously a
registered company in GST.
Do I know this?
The answer is yes.
How do I know this?
Sir, when I park my truck outside the company, the
company's board is placed there and the registration number
of GST is given below.
Now, when I am providing services to a company, when I am
providing services to a registered person, the location of
the person, the place where the company's office is
situated, the location of the company, the place of
business, will be the place of supply of my service.
My service will be the place of supply.
But let's take another example.
What is the second example?
Suppose a person wants to shift his house.
Today, I am living in Noida.
I want to shift my house and go to Agra.
I am fed up of this world.
Forget Agra, I am going to Rishikesh.
Now, I will live in God's hermitage.
There, I will have my own hermitage.
I will make a hut somewhere in the middle of the jungle.
Day and night, I will be immersed in God's devotion.
I will have nothing to do with this world.
I will even leave my mobile phone and go.
The thing is, I will take my debit card along with me.
There are personal expenses as well.
Now, suppose I am shifting my stuff from Noida to Haridwar,
to Rishikesh.
I will call the truck driver.
The truck driver will do transportation of goods.
Now, suppose I am an unregistered person.
I have not taken registration in GST.
Now, suppose I am a salary class person.
I earn my salary.
I am an unregistered person in GST.
So, who is providing services to the unregistered person?
The truck driver.
What will be the place of supply of the truck driver?
Place of supply is the location at which goods are handed
over for transportation.
Where are the goods being handed over in Noida?
Where is the transportation done?
In Rishikesh.
So, where I am handing over the goods, where an
unregistered person is handing over the goods,
to the truck driver, in that case, what will be the place
of supply?
It will be the place of supply.
If the goods are transported outside India, then the
destination will be the place of supply.
Look at it.