Place of Supply of services to Determine Taxability in GST

Place of supply of services in case of Domestic Supplies [Section12]
(Where the location of supplier of services and the  recipient of services is in India)
Default provision has been prescribed as under:
Sn.	Description of Supply	Place of Supply
1	B2B	Location of such Registered Person
2	B2C	(i) Location of the recipient where the address on record exists, and (ii) Location of the supplier of services in other cases
In respect of the following 12 categories of services, the place
of supply is determined with reference to a proxy. Rest of the services are governed by a default provision.
Sn	Nature of Service	Place of Supply
1	Immovable property related to services, including hotel accommodation	Location at which the immovable property or boat or vessel is located or intended to be located If located outside India: Location of the recipient
2	Restaurant and catering services, personal grooming, ftness, beauty treatment and health service	Location where the services are actually performed
3	Training and performance appraisal	B2B: Location of such Registered Person B2C: Location where the services are actually performed
4	Admission to an event or amusement park	Place where the event is actually held or where the park or the other place is located
5	Organisation of an event	B2B: Location of such Registered person B2C: Location where the event is actually held If the event is held outside India: Location of the recipient
6	Transportation of goods, including mails	B2B: Location of such Registered Person B2C: Location at which such goods are handed over for their transportation
7	Passenger transportation	B2B: Location of such Registered Person B2C: Place where the passenger embarks on the conveyance for a continuous journey
8	Services on board a conveyance	Location of the frst scheduled point of departure of that conveyance for the journey
9	Banking and other fnancial services	Location of the recipient of services on the records of the supplier Location of the supplier of services if the location of the recipient of services is not available
10	Insurance services	B2B: Location of such Registered Person B2C: Location of the recipient of services on the records of the supplier
11	Advertisement services to the Government	The place of supply shall be taken as located in each of such States Proportionate value in case of multiple States
12	Telecommunication services	Services involving fxed line, circuits, dish etc., and place of supply is the location of such fxed equipment. In case of mobile/ Internet post-paid services, it is the location of billing address of the recipient. In case of sale of pre-paid voucher, the place of supply is the place of sale of such vouchers. In other cases, it is the address of the recipient in records