QUESTION

PLACE OF SUPLLY FOR SERVICES My client (M/s. ABC) is registered at Mumbai and his customer (M/s. XYZ) registered at Gujarat. M/s. XYZ placed order to my client (M/s. ABC) for installation of electric solar system (installation Services only) to his customer also located at Mumbai. My client (M/s. ABC) want to raised invoice to his customer M/s. XYZ. In this case my quarry is what is place of supply?

ANSWER

Facts of the case:ABC registered at Mumbai provides installation service of electric solar system in Mumbai for customer registered at Gujarat.

Law Applicable:
SECTION 12 of IGST Act
(2) The place of supply of services, except the services specified in sub-sections (3) to (14),

(a) made to a registered person shall be the location of such person;


Interpretation: There is no specific sub section for determining POS in case of installation service. Therefore as per residuary clause the POS shall be the Place of registered recipient. In this case the place of recipient is Gujarat.

Conclusion: Place of supply is place of recipient i.e. Gujarat.(Reply dt.17-03-2020)