Place of Supply | CA Inter GST Revision | Jan 27 | CA Karan Satija

Place of Supply - complete revision for CA Inter GST (Jan 2027 attempt) by CA Karan Satija. In this video we revise inter-State vs intra-State supply, location of supplier, place of supply of goods under Section 10 of the IGST Act (movement, bill-to-ship-to, installation, on board a conveyance) and place of supply of services under Section 12 - general rule plus every specific clause from 12(3) to 12(14). 📌 TOPICS COVERED IN THIS VIDEO (20 topics) 1. Nature of Supply: Inter-State Supply [Section 7 IGST Act] vs Intra-State Supply [Section 8 IGST Act] 2. Location of Supplier & Place of Supply in Territorial Waters [Section 9 IGST Act] 3. Place of Supply of Goods [Sec 10(1)(a)]: Supply involves movement of goods 4. Place of Supply of Goods [Sec 10(1)(b)]: Bill-to-Ship-to Model (Third party direction) 5. Place of Supply of Goods [Sec 10(1)(c)]: Supply does NOT involve movement of goods 6. Place of Supply of Goods [Sec 10(1)(d)]: Goods assembled or installed at site 7. Place of Supply of Goods [Sec 10(1)(e)]: Goods supplied on board a conveyance 8. Place of Supply of Services [Sec 12(2)]: General Rule - Registered Recipient vs Unregistered Recipient 9. Place of Supply of Services [Sec 12(3)]: Services directly in relation to Immovable Property, Architects, Lodging 10. Place of Supply of Services [Sec 12(4)]: Personal care, Restaurant, Catering, Beauty treatment, Plastic Surgery 11. Place of Supply of Services [Sec 12(5)]: Training and Performance Appraisal Services 12. Place of Supply of Services [Sec 12(6)]: Admission to Cultural, Artistic, Sporting, Educational, Entertainment Events 13. Place of Supply of Services [Sec 12(7)]: Organization of Cultural, Sporting, Educational, Business Events 14. Place of Supply of Services [Sec 12(8)]: Transportation of Goods including Mail or Courier 15. Place of Supply of Services [Sec 12(9)]: Passenger Transportation Services 16. Place of Supply of Services [Sec 12(10)]: Services Provided On Board a Conveyance (Vessel, Aircraft, Train, Bus) 17. Place of Supply of Services [Sec 12(11)]: Telecommunication Services (Fixed line, Post-paid, Pre-paid) 18. Place of Supply of Services [Sec 12(12)]: Banking, Financial, and Stockbroking Services 19. Place of Supply of Services [Sec 12(13)]: Insurance Services 20. Place of Supply of Services [Sec 12(14)]: Advertisement Services to Government / Hoarding Rules 🎯 WHO SHOULD WATCH CA Inter students appearing in the January 2027 attempt who want a fast, exam-focused revision of Place of Supply for Paper 3: Taxation (Section B - GST). 📚 CA INTER GST REVISION SERIES - JAN 2027 Chapter-wise GST revision in 15 videos: Introduction to GST | Supply | Charge (RCM & Composition) | Place of Supply | Exemptions | Time of Supply | Value of Supply | Input Tax Credit | Registration | Tax Invoice, Credit & Debit Notes | Accounts & Records | E-Way Bill | Payment of Tax & TDS | ECO & TCS | Returns 🔔 SUBSCRIBE for the complete series: 👍 Like the video, share it with your CA Inter study group and comment your doubts below. Note: Always read this along with the latest ICAI study material and the amendments applicable to your attempt. Contact Us: ☎ 𝐒𝐚𝐥𝐞𝐬: | | | | | Follow Us On: ✅ Instagram: ✅ Telegram: