Chapter V - Place of supply of goods or services
Section 12
Section 12: Place of supply of services when supplier and recipient are in India
Section 12 determines place of supply where both service supplier and recipient are in India, using a general rule and many service-specific exceptions.
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Need advice on Section 12?
This article is for general information. Refer to the Integrated Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Key takeaways
General B2B/B2C rule
For services outside the special categories, a registered recipient’s location applies. For an unregistered recipient use their recorded address, or supplier location if no address is recorded.
Specific service rules control
Property and lodging, restaurant/personal services, training, events, transport, telecom, banking, insurance and government advertisements have separate rules; the general rule cannot replace them.
Multiple locations
Some property, event, telecom and advertisement supplies spanning States require value allocation across locations under the statutory and prescribed method.
General B2B/B2C rule
For services outside the special categories, a registered recipient’s location applies. For an unregistered recipient use their recorded address, or supplier location if no address is recorded.
Specific service rules control
Property and lodging, restaurant/personal services, training, events, transport, telecom, banking, insurance and government advertisements have separate rules; the general rule cannot replace them.
Multiple locations
Some property, event, telecom and advertisement supplies spanning States require value allocation across locations under the statutory and prescribed method.
Practical checklist
Do
- Confirm both supplier and recipient are in India.
- Classify the exact service and check subsections (3)–(14) before the general rule.
- Keep recipient registration, address and allocation evidence where relevant.
Frequently asked questions
Can every domestic service use the recipient’s location?
No. Section 12 has service-specific place rules that take precedence over subsection (2).
Need help applying this provision to your situation?
Contact BizeneedLast updated 9 October 2026