TMI BlogEx - Works Supply and Movement of GoodsX X X X Extracts X X X X X X X X Extracts X X X X ..... XYZ registered in Maharashtra supplying goods to PQR who is buyer and registered in Maharashtra. XYZ issuing invoice on ex works basis and handing over goods at factory gate to PQR. In this situation, whether it will be treated as movement of goods is taking place and therefore it will attract provisions of Section 10(1)(a) or it will be treated as does not involve movement of goods and theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore it will attract provisions of Section 10(1)(c) of IGST Act ? - Reply By Rajagopalan Ranganathan - The Reply = Sir, Please clarify whether PQR is going to keep the goods at the factory gate of XYZ?. In my opinion though XYZ hands over the goods to PQR at the factory gate PQR is not going to keep the goods at the factory gate of XYZ. He will certainly move the goods to his location. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this case the transport may be arranged by PQR on his account. Therefore Section 10 (1) (a) of IGST Act is applicable. - Reply By KASTURI SETHI - The Reply = Section 10(1)(a) of IGST Act is applicable. - Reply By YAGAY andSUN - The Reply = Earlier there was confusion on EX Work Supplies but now this matter is settle and IGST will be charged on such transactions. - Reply By Ganeshan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kalyani - The Reply = I agree with the views of the experts. - Ex - Works Supply and Movement of Goods - Query Started By: - Kaustubh Karandikar Dated:- 11-6-2020 Goods and Services Tax - GST - Got 4 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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