Skip to content

CS Executive · Tax Laws and Practice · Time, Value and Place of Supply

Under the IGST place of supply rules for services, Pinnacle Software Pvt Ltd, Pune, provides consulting services to Kavya Traders, a GST-registered firm in Lucknow. Both are located in India and no special rule applies to this service. What is the place of supply?

The place of supply is Lucknow. For ordinary services supplied to a registered recipient and not covered by a special rule, the place of supply is the recipient's location, not the supplier's location, the place of use or the place of payment.

  1. APune, the location of the supplier
  2. BLucknow, the location of the recipientCorrect
  3. CThe place where the consulting report is finally used
  4. DThe place where payment is received

Explanation

The default rule for services between parties located in India, where the recipient is registered, is that the place of supply is the location of the recipient. Here the recipient is in Lucknow. Pune is the supplier's location and would apply only to specific exceptions, none of which is relevant here.

Did you get it right without looking?

One question tells you little. A timed set on Time, Value and Place of Supply shows your real accuracy, how long you take and where you lose marks.

Practise Time, Value and Place of SupplyFree diagnostic mock

More Time, Value and Place of Supply questions