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Taxation Maharashtra Ministry of Finance Maharashtra Goods and Services Tax Act, 2017

Clarification regarding determination of place of supply in various cases

06-Nov-2023 | Trade Circular No. 24T of 2023

Government of Maharashtra has issued a clarification regarding the determination of the place of supply in various cases:

Issue 1: Determining the place of supply in the case of the supply of service of transportation of goods, including through mail and courier.

Clarification:

After the amendment that takes effect from October 1, 2023, the place of supply of services of transportation of goods, other than through mail or courier, in cases where the location of the supplier of services or the location of the recipient of services is outside India, will be determined by the default rule under section 13(2) of the IGST Act. This means that if the location of the recipient of services is available, the place of supply will be the location of the recipient. If this information is not available in the ordinary course of business, the place of supply will be the location of the supplier of the service.

Issue 2: Determining the place of supply in the case of supply of services in respect of the advertising sector.

Clarification:

For the supply of services in the advertising sector, the place of supply will be determined as follows:

Case (i): The hoarding/structure erected on the land should be considered as the place of supply.

Case (ii): If the advertising services are provided through online platforms and are linked to a specific location on the ground, that location should be treated as the place of supply.

Please refer to the attached document for detailed information.

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