Speaker 1- Yes, friends, how are you all?
Great! Good morning, good evening, good afternoon, whoever
is watching me this time.
Friends, I welcome all of you with a hearty welcome.
Our place of supply chapter is going on in a very fresh and
fresh Dharavai lecture.
And if God wills, this chapter will count its last breaths.
We just need a little bit of passion, a little bit of zeal.
Come on, just keep giving.
You will keep getting knowledge from here.
You will get so much knowledge, it will not be collected.
Come on, guys.
We were talking about the place of supply.
We had discussed about services in the last lecture.
And today also we have to discuss about the services.
But how to discuss?
About which services?
Look at everything.
What is written at the back?
The place of supply of those services where the location of
supplier or location of receiver is either outside India.
There are many such examples.
Where the location of supplier is either situated outside
India.
Or our receiver is situated outside India.
For example, the shooting of movies is going on.
The shooting of movies is going on abroad.
For example, the shooting is going on in Malaysia.
A makeup artist from here is going to Malaysia to provide
services for his makeup or hair styling.
Sometimes, like in Bangalore, there is a very big hub of IT
sector.
The clients of America also get their services from
Bangalore.
For example, they have made hardware there.
The software development services are being provided from
here.
Now, the receiver is situated outside India.
So, there are some such cases.
In this case, what will be considered as the place of
supply?
In this case, when you apply GST, how will you apply it?
Will you apply CGST, SGST or IGST?
For that, what should we know?
As I always say, the place of supply and the location of
supplier.
If we compare both of them in the same state,
If it is an inter-state supply, CGST and SGST will be
applied.
If it is an inter-state supply, IGST will be applied.
Sir, with this, let's start.
And hopefully, we will finish it today.
Section no. 13.
There are some specific cases.
There is a general case.
First, let's understand the general case.
What is the general case?
Let's look at the general rule.
What does the general rule say?
The general rule says that this rule is applicable only if
supply of service does not fall in any of the specific
cases.
The specific cases that we are going to study further, if
my supply does not fall anywhere, then where will it come?
Here.
This is the general rule.
What is that general rule?
The general rule says,
Location.
Place of supply of service.
Location of the receiver.
But if we do not know the location of the receiver, then
what will be the place of supply?
Location of supplier of the service.
Location of the receiver is there, but if I do not know the
location of the receiver, then what will happen?
Location of supplier of service.
Okay? Let's come to the second point.
These are some performance-based services.
Friends, these are performance-based services.
What do these performance-based services say?
Give me a minute.
Laptop is creating some problem.
Yes.
What does it say?
Look at the first point.
Services requiring physical presence of the goods on which
services are to be performed.
The case is,
either the location of the supplier or the receiver.
One of the two parties is outside of India.
It is possible that the receiver who will receive these
services is outside of India.
Now, what is happening in this case?
Some services are being provided for which the physical
presence of the goods is very important.
In that case, what will be the place of supply?
Location where the services are actually performed.
Let's understand an example of this.
Let's understand an example.
Then the point will be clear.
For example, let's say there is a machine.
For example, there is a machine.
And you import that machine from America.
You imported the machine from America to India.
The quality of the machine is such that when you import it,
you will not be able to install it yourself.
From the company, from America, an engineer will also come.
That engineer will give you services for installation.
He will give you services for installation.
When he will give you services,
he will not give services in the air.
And he will not disappear by giving services in the air.
He will come here regularly.
He will check the machine.
He will assemble the machine.
He will install the machine.
Physical presence of the machine.
Do you want it or not?
Will I need the physical presence of the machine or not?
The answer is yes.
Can he assemble without a machine?
He cannot.
Now when I need the physical presence of the machine,
I will cover everything in this point that he is giving me
services requiring physical presence of the machine on
which services are to be performed.
In that case, what will be my place of supply?
Where the service is actually performed.
Where is the service being performed?
Here in India, in Bombay.
So what will be the place of supply?
Here in Bombay.
Where the services are actually performed.
Where the services for installation are actually being
performed.
The engineer is actually assembling the machine.
He is an engineer.
This is a practical case.
This is how it happens.
Shall we move ahead?
Come next.
Let me cut this.
Otherwise, it won't go down.
One minute.
See, understand this differently.
This is down.
Services supplied in respect of goods that are provided
from a remote location by electronic means.
You are providing from a remote location by electronic
means.
What will happen in that case?
Services supplied in respect of goods that are provided
from a remote location by electronic means.
Like I gave you an example that Americans developed a
hardware.
What did the Americans do?
They developed a hardware.
Let's say, they developed a system.
These are Americans.
Here they developed a hardware.
These are Indians.
In Bangalore, my IT guy is sitting.
He said, let me develop your software from here.
I will develop the software sitting here.
I won't need to come to America.
So will that point be covered here?
That services supplied in respect of goods that are
provided from a remote location by electronic means.
From a remote location, from Bangalore,
I am providing services.
From Bangalore, I am providing services.
From a remote location,
I am providing services.
And from electronic means,
I am providing services.
In this case, what will be my place of supply?
Location where the goods are situated at the time of supply
of services.
Where my goods are situated.
Not services.
Where the goods are situated at the time of supply of
services.
That will be my place of supply.
This is the point.
There are not many things in section 13.
The things you will read later are just copies of section
12.
Come closer.
Look at this.
One minute.
Services supplied to individual.
This is the third point.
The second point.
Services supplied to an individual which require physical
presence of the receiver.
You provide services to an individual where the presence of
the receiver is necessary.
For example, services of make-up artists.
A make-up artist goes to Malaysia from India for a film
shoot.
A make-up artist goes there and does the make-up of an
actor.
Can an actor's make-up be done without an actor's face?
Can I do his make-up without an actor's face?
Do I need an actor or not?
The answer is yes.
I am covered here.
Now what will be the place of supply of that make-up artist?
Location where the service is actually performed.
Location where the service is actually performed will be
the place of supply.
India, Singapore, Malaysia, wherever they are providing
services, wherever they are providing in foreign countries,
in whichever country they are providing, that will be their
place of supply.
Come on, everyone.
What is the third point?
That if services are being provided in more than one
location, in more than one location and there is a taxable
territory in it, then this taxable territory will become
our place of supply.
Okay? Challenge me.
Dekhlo sab.
Ye topic tha aapka.
Place of supply ka.
Ek baar fir mai thoda se revise kar baayata hun section
tera.
Jaldi se.
Quick revision.
Do minute mein.
Maximum do minute.
Dekho jara.
Kya kehata hai ye?
Ye kehata hai, if there is a taxable territory in one of
the locations, if there is a taxable of the receiver or the
person, the location where the services are actually
performed.
Singapore is the place of supply.
In respect of goods, where actually you are giving, all
those things will be done.
Immovable property, where the property is situated actually.
Admission, organization of the events, place where the
event is actually held.
Banking company, intermediary services are being done.
Location of supplier of service.
On-board convenience, the first scheduled point of
departure.
OIDA or service allocation of the recipient.
Sir, this was the entire chapter of place of supply.
We have read about goods, we have read about import-export.
10 and 11 sections.
Section 12 and section 13, what was this?
This is about services.
You provide services in India.
Supplier and receiver are in India.
What does section 13 say?
Either supplier or my receiver.
If one party is from abroad, what will be the place of
supply in that case?
This is the point, sir.
Place of supply.
Okay, sir.
With this you will know that your supply is intrastate.
That this is interstate supply.
According to that, you can see what is left.
If it is intrastate, CGST, SGST will be applied.
Otherwise, your IGST will start.
Location of the supplier and place of supply.
You will always have to compare this in everything, sir.
Location of the supplier and place of supply.
This is the thing, sir.
Both are in the same state.
Very good.
Intrastate, CGST, SGST.
In different states, there is interstate, IGST.
This was the point, sir.
Thank you very much, friends.
May God keep you happy.
Bye-bye.