What shall be the Place of Supply?

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

Statecommissioneratedivision range jurisdiction
West BengalBolpurBardhaman DivisionRANGE-IPart of Dewandighi upto Palitpur road junction & area under Galsi ?II Block
West BengalBolpurBardhaman DivisionRANGE-IIDewandighi in the north and south of Palitpur road and Bardhaman-Katwa road under Sadar sub-Division
West BengalBolpurBardhaman DivisionRANGE-IIIBardhaman Sadar sub-Division excluding the areas covered under Ranges 1&2 above and Bardhaman Municipality
West BengalBolpurBardhaman DivisionRANGE-IVBardhaman Municipal area
West BengalBolpurBardhaman DivisionRANGE-VKalna and Katwa sub-Divisions in the district of Bardhaman

Place of Supply in case of Services

Statecommissioneratedivision range jurisdiction
West BengalKolkata-NorthBarrackpore DivisionRANGE-IKanchrapara and Halisahar Municipality
West BengalKolkata-NorthBarrackpore DivisionRANGE-IINaihati and Bhatpara Municipality
West BengalKolkata-NorthBarrackpore DivisionRANGE-IIIBarrackpore Municipality and Ichapore Defence Estate (Census Town)
West BengalKolkata-NorthBarrackpore DivisionRANGE-IVNorth Barrackpore Municipality
West BengalKolkata-NorthBarrackpore DivisionRANGE-VBarrackpore I & II Blocks, Titagarh Municipality and Barrackpore Cantonment Board area


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