What shall be the Place of Supply ?
Place of supply determines the place (the State) where the GST shall be received by the government treasury. It is pertinent to note that in the proposed regime, though taxes will travel to different states, tax payers would not be troubled with the liability of obtaining registration and undertaking compliance at all locations where their place of supply is established. If the Supplier and placae of supply are in same state, it shall be an instra state supply and CGST and SGST shall be collected by respective government in the state from the supplier. However, in case the Supplier is registered in state A and place of supply falls in other state, it shall be called an intere state supply and GST shall be transferred to the receiving state by the mechanism of IGST. Thus, it is very important to understand the place of supply as to in which state does it exactly falls. Section 5 and 6 of Model Integrated Goods And Services Tax Act details the provisions for place of supply. We have summarized the provisions here under for ready reference.
Place of Supply in case of Goods
|West Bengal||Bolpur||Bardhaman Division||RANGE-I||Part of Dewandighi upto Palitpur road junction & area under Galsi ?II Block|
|West Bengal||Bolpur||Bardhaman Division||RANGE-II||Dewandighi in the north and south of Palitpur road and Bardhaman-Katwa road under Sadar sub-Division|
|West Bengal||Bolpur||Bardhaman Division||RANGE-III||Bardhaman Sadar sub-Division excluding the areas covered under Ranges 1&2 above and Bardhaman Municipality|
|West Bengal||Bolpur||Bardhaman Division||RANGE-IV||Bardhaman Municipal area|
|West Bengal||Bolpur||Bardhaman Division||RANGE-V||Kalna and Katwa sub-Divisions in the district of Bardhaman|
Place of Supply in case of Services
|West Bengal||Kolkata-North||Barrackpore Division||RANGE-I||Kanchrapara and Halisahar Municipality|
|West Bengal||Kolkata-North||Barrackpore Division||RANGE-II||Naihati and Bhatpara Municipality|
|West Bengal||Kolkata-North||Barrackpore Division||RANGE-III||Barrackpore Municipality and Ichapore Defence Estate (Census Town)|
|West Bengal||Kolkata-North||Barrackpore Division||RANGE-IV||North Barrackpore Municipality|
|West Bengal||Kolkata-North||Barrackpore Division||RANGE-V||Barrackpore I & II Blocks, Titagarh Municipality and Barrackpore Cantonment Board area|