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  • ๐ŸŽฌIntroduction to GST
    • Beginner's guide
    • Does GST apply to me?
    • Pre-GST era
    • A closer look at GST
    • What is a GSTIN
    • Composition scheme
  • ๐ŸŽ›๏ธ GST Rates and HSN Codes
    • GST Rates
    • HSN Codes
  • ๐Ÿค“GST Concepts
    • Place, time and value of supply
    • Exemptions under GST
    • Job-Work
    • GST Practitioner and GST Suvidha Provider (GSP)
    • GSTN and GST Portal
    • Anti-profiteering under GST
    • GST Council Meetings
  • โžก๏ธ Transition into GST
    • Transition Rules
    • Forms of Transition under GST
    • Enrollment into GST from Central Tax & Service Tax
  • ๐ŸงพRegistration
    • Basics of Registration
    • Procedure for registration
    • Amendment and Cancellation of registration
  • ๐Ÿ“’Invoicing, E-Invoicing and E-Way Bill
    • Basics of Accounts and Records
    • Tax Invoice and Credit/Debit Note
    • Receipt, Payment and Refund Vouchers
    • E-invoicing
    • Ledgers under GST
    • E-Way Bill
  • ๐Ÿ’ธInput Tax Credit
    • Basics of ITC
    • Claiming of ITC under GST
    • Reversal of ITC & ITC on transfer of Business
    • Cases Where ITC cannot be claimed
    • Input Service Distributor
  • ๐Ÿ—ƒ๏ธ GST Returns
    • What is a GST Return?
    • Types of GST Returns
    • GSTR 1
    • GSTR 2A
    • GSTR-2B
    • GSTR 3B
    • GSTR 9 and 9C
    • Other forms (GSTR4, 5 etc)
    • QRMP Scheme
    • Transition Plan to New GST Returns
    • New Return System & GST Calender
  • ๐Ÿ’ณPayments and Refunds Under GST
    • Basics of Payments under GST
    • Payment Forms
    • Ledgers Under GST
    • Reverse Charge Mechanism
    • TDS/TCS
    • Interest & Fees & Refunds
  • ๐Ÿ“‘Imports and Exports Under GST
    • Exports & Deemed Exports
    • Imports & Customs Portal
  • ๐Ÿ‘ฎ๐Ÿป Regulatory Procedures
    • Assessment under GST
    • Audit under GST
    • Demands and Recovery
    • Inspection, Search and Seizure
    • Offences and Penalties
    • Appeals and Revisions
    • Advance Rulings
    • Miscellaneous Provisions
  • ๐Ÿ› ๏ธ GST Tools
    • GST Utilities
  • โœ’๏ธ Important Case Laws
    • Impact on different sectors
  • GST Video Tutorials
    • GST video tutorial
    • GST video tutorial (Hindi)
    • Power of 21 webinar
    • GSTR 9 Annual Returns video tutorial
    • New GST Returns video tutorial
    • E-Way Bill video tutorial
    • E-Invoicing video tutorial
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On this page
  • Place of Supply
  • How to determine Place of Supply of Service
  • Place if Supply for OIDAR
  • Place of supply for transportation services
  • Place of supply of imports
  • Place of Supply of specific services
  • Place of Supply for services of immovable property
  • Place of Supply of Mobile Connection
  • Place of Supply of Services
  • Place of Supply of Banking & Financial Services
  • Time of Suppy
  • Time of Supply of Services
  • Continuous Supply of Goods and Services
  • Treatment of advance received under GST
  • Goods Sent on approval basis
  • Valuation of Supply
  • Mixed Supply and Composite Supply
  • How to determine Value of Supply
  • Value of Supply for discounts
  • Valuation Rules - Specific businesses
  • Valuation Rule for Supply Under GST
  • Valuation of Supply - Residual Method
  • Valuation of Supply - Cost Method
  • Valuation of Supply in case of pure agent
  • Valuation of Supply when consideration is not wholly money
  • Value of Supply between related person

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  1. GST Concepts

Place, time and value of supply

PreviousHSN CodesNextExemptions under GST

Last updated 4 years ago

Was this helpful?

Place of Supply

How to determine Place of Supply of Service

Place if Supply for OIDAR

Place of supply for transportation services

Place of supply of imports

Place of Supply of specific services

Place of Supply for services of immovable property

Place of Supply of Mobile Connection

Place of Supply of Services

Place of Supply of Banking & Financial Services

Time of Suppy

Time of Supply of Services

Continuous Supply of Goods and Services

Treatment of advance received under GST

Goods Sent on approval basis

Valuation of Supply

Mixed Supply and Composite Supply

How to determine Value of Supply

Value of Supply for discounts

Valuation Rules - Specific businesses

Valuation Rule for Supply Under GST

Valuation of Supply - Residual Method

Valuation of Supply - Cost Method

Valuation of Supply in case of pure agent

Valuation of Supply when consideration is not wholly money

Value of Supply between related person

๐Ÿค“
Place of Supply of Goods under GST- With ExamplesClearTax_In
How to Determine Place Of Supply of Service Under GST-GeneralClearTax_In
Place of Supply for OIDARClearTax_In
Place of Supply for Transportation Services-With ExamplesClearTax_In
Place of Supply of Imports - ExplainedClearTax_In
Place of Supply for Specific Services- With ExamplesClearTax_In
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Place of Supply for Services of Immovable PropertyClearTax_In
Place of Supply of Mobile ConnectionClearTax_In
Place of Supply of ServicesClearTax_In
Place of Supply of Banking Services & Financial ServicesClearTax_In
Time of Supply of Goods under GST ExplainedClearTax_In
Time of Supply of Services under GST ExplainedClearTax_In
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Continuous Supply of Goods and Services under GSTClearTax_In
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Treatment of Advance Received under GSTClearTax_In
Goods Sent on Approval Basis before Transition to GSTClearTax_In
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Valuation of supply under GST- with examplesClearTax_In
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Mixed Supply & Composite Supply under GSTClearTax_In
CGST Rules: Chapter 4 โ€“ Determination of Value of SupplyClearTax_In
Valuation of supply under GST: discounts- with examplesClearTax_In
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Valuation Rule Under GST โ€“ Specific BusinessesClearTax_In
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Valuation Rule For Supply Under Goods and Services TaxClearTax_In
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Residual Method of Valuation of Supply Under GSTClearTax_In
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Valuation of Supply Rule Under GST โ€“ Cost MethodClearTax_In
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Valuation of Supply Rule Under GST In Case of Pure AgentClearTax_In
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Valuation of Supply Under GST โ€“ When Consideration Is Not Wholly In MoneyClearTax_In
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Value of Supply of Goods or Services Between Related Person Under GSTClearTax_In
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