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19.   Place of supply

Revised Laws of Saint Lucia (2022)

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19.   Place of supply

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    (1)   Subject to this Act, a supply of goods takes place where the goods are delivered or made available by the supplier or, if the delivery or making available involves the goods being transported, at the place where the goods are when the transportation commences.

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    (2)   A supply of thermal or electrical energy, heating, gas, refrigeration, air conditioning, or water takes place where the supply is received.

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    (3)   Subject to this section and to Regulations, a supply of a service takes place at the location of the place of business of the supplier from which the services are supplied.

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    (4)   The supply of the following goods or services takes place where the recipient uses or obtains the advantage of the goods or services —

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      (a)     a transfer or assignment of a copyright, patent, licence, trademark, or similar right;

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      (b)     the service of a consultant, engineer, lawyer, architect, or accountant, the processing of data or supplying information, or any similar service;

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      (c)     an advertising service;

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      (d)     the obligation to refrain from pursuing or exercising taxable activity, employment, or a right described in this subsection;

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      (e)     the supply of personnel;

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      (f)     the service of an agent in procuring for the agent's principal a service described in this subsection;

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      (g)     the leasing of tangible personal property, other than transport property;

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      (h)     the supply of goods via electronic commerce and the supply of internet access or similar services. (Amended by Act 10 of 2012)

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      (i)     (Repealed by Act 10 of 2012)

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    (5)   The supply of public entertainment or any cultural, artistic, sporting, educational, or similar activities, or services connected with tangible personal property, takes place where the service is physically carried out, unless the service is described in subsection (4).

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    (6)   The supply of services connected with immovable property takes place where the immovable property is located, unless the service is described in subsection (4).

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    (7)   A supply of services of, or incidental to, transport takes place where the transport occurs, unless the service is described in subsection (4).

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    (8)   Services supplied from a place of business in Saint Lucia which would be treated as supplied outside Saint Lucia under subsections (4) to (7) are considered as supplied in Saint Lucia and are considered as exported from Saint Lucia for the purposes of Schedule 1.

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    (9)   A supply of a kind not described in subsections (1) to (7) is considered to take place in Saint Lucia.

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    (10)   The Minister may by Regulations prescribe rules to determine the place of a supply of particular goods or services which are not governed by this section.

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