PLACE OF SUPPLY (PoS)		Mulitple examples
	#	Case Scenario	PoS	IGST / CGST+SGST	Comments
	1	Manufacturer in Kolkata WB            Customer in Surat GJ	GJ	IGST
	2	Seller registered in Kolkata WB       Customer in Surat GJ   Delivered by GJ branch of Seler	GJ	CGST + SGST	since goods do not leave state SJR by Seller from WB to GJ is implicit
	3	Manufacturer in Kolkata WB       Customer registered in Surat GJ                                                   Delivered to WB branch of customer	GJ	IGST	Goods deemd to go to GJ and then WB !!? Goods did not leave state -- are we sure it is IGST SJR by Buyer / Customer from GJ to WB is implicit
	4	A sells to B. Before goods reach, B sells to C and asks A to deliver to C. Title has changed. So treat as if A selling to C	Delhi	IGST
	5	Seller A in Mumbai MH             Customer B in Delhi.   Instructs that delivery to be to C in UP                                                                                                           C is a third party -- not buyer / seller	Delhi	IGST	** 1    -- assumed that delivery is to C via B
	** 1	Where the goods are delivered by the supplier to a recipient or any other person, on the direction of a third person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to the goods or otherwise, it shall be deemed that the said third person has received the goods and the place of supply of such goods shall be the principal place of business of such third person.
	6	For any immovable property / asset or installation -- PoS is where the work is done. e.g. Hotel,  Event, ThemePark, Installation of lift, telephone towers etc. … e.g. in Chennai	Place of install	IGST	If goods assembled at site // or no movement of goods -- then PoS = Site
	7	In some cases -- transportation services -- place of origin (goods taken on board)  is to be considered. e.g. Food sold on train going from Mumbai - Delhi, passing through many states	MH	IGST	Tran Air Ltd, registered in Delhi, supplies food on board its flight from Mumbai to Kerala
	8	Microsoft Delhi trains Windfall programmers (WE office at Pune MH) at their own MS office  in Delhi    Special case for training services u/s 6(6)	MH	IGST	If WE is not registered,  then PoS =  Delhi and CGST + IGGST applicable
	9	For any supply of goods / services from / to a SEZ		IGST	All imports are IGST. PoS = place of importer.
	GOODS
	10	Movement of Goods	Location of Recipient
	11	Supply without movement of goods	Location of Goods at time of Delivery
	12	Assembly / Installation at site	Location of Site / place of assembly
	13	Supply on vessel (aircraft, train …)	Location where Goods were taken on board
	14	Supplyier delivering to recipient on directions of a third (3rd) person	Location of Recipient (2nd leg)
	15	Transportation of Goods	Location of Destination fo goods
	SERVICES
	16	Service provided to a recipient	Location of Recipient
	17	Service provided to an un-registered receipient	If address of Recipient is not known, location of service provider
	18	Services related to immovable property	Location of property Location of Recipient fif property out of india
	19	Performance based services -- eg grooming, training, fitness, beauty, surgery etc.	Location where service is performed
	20	Admission to event	Location where event is held
	21	Services on board a conveyance	First point of Departure
	22	Banking & Financial / Insurance services to account holders	Location of Recipient of service
	23	Online Information and Database access / retrieval services (OIDAR)	Location of Recipient of Services
	CROSS BORDER / IMPORT _ EXPORT
	24	IMPORT OF GOODS	Location of Importer of Goods
	25	EXPORT OF GOODS	PoS = Outside India
	26	Cross border Supply of Services	Location of Recipient. In case not available, then location of Supplier of Services