Determine the 'place of supply' along with justification for the following independent cases: I. Aquarius Lifts Ltd. (ALL), registered under GST in…

I. In the given case, the lift is supplied along with its installation at the buyer's site, so this is a supply of goods involving installation at site. In case of supply of goods which are assembled or installed at site, the place of supply is the place of such installation or assembly [section 10(1)(d)]. Thus, the place of supply for the tax invoice raised by ALL is the site of installation, i.e. Visakhapatnam, Andhra Pradesh. II. In the given case, the location of the supplier (PDPL) is in India and the location of the recipient (Bauer Maschinen GmbH) is outside India. So, the place of supply is determined under section 13. Services requiring the physical presence of goods are normally supplied at the location where they are actually performed. However, this provision does not apply to services supplied in respect of goods that are temporarily imported into India for repairs and exported after repairs, without being put to any other use in India [section 13(3)(a) proviso]. Such services fall under the default rule of section 13(2), i.e. the location of the recipient. All these conditions are satisfied in the given case. Thus, the place of supply is the location of the recipient, i.e. Germany.