Page 141 - GSTL_2nd April 2020_Vol 35_Part 1

2020 ] SUTHERLAND MORTGAGE SERVICES INC. v. PR. COMMR. OF CUS., CGST & C. EX. 43
5. Section 2(71) of the Central Goods and Services Tax Act defines “loca-
tion of the supplier of services” as follows :
“Section 2. Definitions. - In this Act, unless the context otherwise re-
quires, -
(1)...
xxx xxx xxx
(71) ”location of the supplier of services” means, -
(a) where a supply is made from a place of business for which the
registration has been obtained, the location of such place of
business;
(b) where a supply is made from a place other than the place of
business for which registration has been obtained (a fixed es-
tablishment elsewhere), the location of such fixed establish-
ment;
(c) where a supply is made from more than one establishment,
whether the place of business or fixed establishment, the loca-
tion of the establishment most directly concerned with the
provisions of the supply; and
(d) in absence of such places, the location of the usual place of res-
idence of the supplier.”
6. In the impugned order it has been noted that in the instant case, the
location of supplier is a place for which registration has been obtained and that a
perusal of the scope of work and the corresponding invoices would make it clear
that the services are actually provided from the India branch to the customers in
USA and not to the corporate head office located in USA. Further it is also noted
that the services provided by the India branch cannot be reviewed by the princi-
pal company incorporated in USA before the same is delivered to the customers
located outside India and that the services are directly delivered to the costumes
by the India branch without any consolidation at the principal company in USA.
Further that Section 2(93) of the CGST Act defines “recipient” as follows :
“Section 2. Definitions. - In this Act, unless the context otherwise
requires, -
(1)...
xxx xxx xxx
(93) ”recipient” of supply of goods or services or both, means -
(a) where a consideration is payable for the supply of goods or
services or both, the person who is liable to pay that consider-
ation;
(b) where no consideration is payable for the supply of goods, the
person to whom the goods are delivered or made available, or
to whom possession or use of the goods is given or made
available; and
(c) where no consideration is payable for the supply of a service,
the person to whom the service is rendered, and any reference
to a person to whom a supply is made shall be construed as a
reference to the recipient of the supply and shall include an
agent acting as such on behalf of the recipient in relation to the
goods or services or both supplied.”
GST LAW TIMES  2nd April 2020  205