Determine place of supply (with correct legal provision) under the following independent cases having regard to the provision of the GST Law: (i) Ram, registered in Bengaluru has availed land-line services from popular t

Answer 2(b) (i) As per section 12(11) of the IGST Act, 2017, the place of supply of telecommunication services by way of fixed telecommunication line shall be the location where the telecommunication line is installed for receipt of services. In this case though the billing address is in Bengaluru but the place of supply of services shall be Jaipur- where the telephone is installed. (ii) As per section 12(11) of the IGST Act, 2017, in case where mobile connection for telecommunication is provided on pre-payment basis through a voucher or any other means through a selling agent or a re-seller or a distributor of subscriber identity module card or re-charge voucher, the place of supply will be the address of the selling agent or re-seller or distributor as per record of the supplier at the time of supply. Thus, in this case the place of supply will be Delhi. (iii) As per section 12(12) of the IGST Act, 2017, the place of supply of banking and other financial services, including stock broking services to any person shall be the location of the recipient of services on the records of the supplier of services. Accordingly, the place of supply shall be Mumbai, the location of recipient on the records of the supplier. (iv) As per section 13(4) of the IGST Act, 2017, the place of supply of services supplied directly in relation to an immovable property, including services supplied in this regard by experts and estate agents, supply of accommodation by a hotel, inn, guest house, club or campsite, by whatever name called, grant of rights to use immovable property, services for carrying out or co-ordination of construction work, including that of architects or interior decorators, shall be the place where the immovable property is located or intended to be located. Accordingly, the place of supply of services supplied directly in relation to an immovable property shall be the place where the immovable property is located i.e. Pune. (v) As per section 12(10) of IGST Act. 2017, the place of supply of services on board a conveyance, including a vessel, an aircraft, a train or a motor vehicle, shall be the location of the first scheduled point of departure of that conveyance for the journey. Accordingly, the place of supply with respect to movie-on-demand service as on board entertainment during the Kolkata-Delhi leg of a Bangkok-Kolkata-Delhi flight shall be first scheduled point of departure of that conveyance for the journey i.e. Bangkok.