9911796707
TMI Blog2020 (6) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... ies Limited, Lakshmi Nivas 705, Road No. 3, Banjara Hills, Hyderabad- 500 034, Telangana, (GSTIN No. 36AABCP2290D1ZP) have filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules, seeking Advance Ruling seeking clarification as to what tax should be charged by them on ex-factory inter-State sales made by them. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the TGST Act. Further to the earlier, henceforth for the purposes of this Adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovement is carried by the recipient or transporter (other person) of goods up to the billing address state. Thus, the delivery in such cases terminates in another that State and therefore they should charge IGST in respect of such supplies. 5. Questions raised: With the above background, the applicant raised the following query: i) What tax should be charged on ex-factory inter-State supplies made by them? 6. Contention of the concerned officer : The concerned Officer opined that in the light of the provisions contained under Sec. 10(1)(a), IGST should be charged in respect of the supplies mentioned in the application. 7. Personal Hearing: Mr. K. Raghava Reddy, DGM & M. Ramakrishna, AGM, authorized representative of M/s. Penna cemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 'location of supplier' determine whether a supply can be treated as an intra-State supply or an inter-State supply. In the case on hand, the applicant has no uncertainty as regards to 'the location of supplier' and they sought clarity only with regard to the 'place of supply'. This leads us to refer to Sec. 10(1)(a) of IGST Act, 2017 which contains provisions relating to determination of 'place of supply' of goods where the supply involves movement. The same is reproduced below: "10. (1) The place of supply of goods, other than supply of goods imported into, or exported from India, shall be as under - (a) where the supply involves movement of goods, whether by the supplier or the recipient or by any other person, the place of supply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by him has to be determined with reference to the location where the movement of goods ultimately terminated. 8.5 What we perceive from the statement made by the applicant, is that,in case of ex-factory inter-State sales affected by the applicant, the goods are made available by the supplier to the recipient at the factory gate, but this is not the point where movement terminates since the recipient subsequently assumes the charge for transportation of the goods up to the destination in another state. Thus, termination of the movement of goods evidently takes place at the location (in a different state) to which the goods are consigned/destined and such movement is effected by the recipient or by any other person such as transporter autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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