TMI BlogPlace of Supply of GoodsX X X X Extracts X X X X X X X X Extracts X X X X ..... IGST Act ) Q 6. What would be the place of supply wherein the supplier hands over the goods to recipient in his state and further movement is caused by the recipient? Ans. The movement can be caused by supplier, recipient or any other person. Where the supply involves movement of goods, the place of supply shall be the location where the movement of goods terminates for delivery to the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Q 8. What will be the place of supply if the goods are delivered by the supplier to a person on the direction of a third person? Ans. It would be deemed that the third person has received the goods and the place of supply of such goods shall be the principal place of business of such person. ( Section 10 of IGST Act ) Such cases are termed as bill to ship to cases wherein the supplier s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Gurgaon(Haryana) Delhi Q 9. What will be the place of supply where the goods or services are supplied on board a conveyance, such as a vessel, an aircraft, a train or a motor vehicle? Ans. In respect of goods, the place of supply shall be the location at which such goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia shall be the location of the importer. Illustration : An importer from Jaipur, Rajasthan imports goods from China through Mumbai Air Cargo and declared the GSTIN of Rajasthan. The place of supply of goods shall be Rajasthan. Thus, the state tax component of the integrated tax would accrue to Rajasthan. Q 12. What is the place of supply of goods exported from India? Ans. The place ..... X X X X Extracts X X X X X X X X Extracts X X X X
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