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TMI BlogGST and Place of SupplyX X X X Extracts X X X X X X X X Extracts X X X X ..... GST and Place of Supply X X X X Extracts X X X X X X X X Extracts X X X X ..... he instructions of PQR(USA), the goods are to be physically delivered by XYZ to a third-party contract manufacturer based in Pune. 1) Whether XYZ is required to pay GST on this transaction since the buyer is outside India? 2) if yes, whether IGST or CGST + SGST? Reply By KASTURI SETHI: The Reply: Dear Sir, In this scenario, the goods did not leave India physically. Hence this transaction does n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot conform to Section 2(5) of IGST Act. It does not amount to export in terms of Section 2(5) of IGST Act. It is intra-State supply under Section 8(1) of IGST Act. So CGST and SGST applicable. Also see the decision of AAR-Karnataka reported as 2020 (5) TMI 604 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA Reply By Shilpi Jain: The Reply: Agree. Section 10(1) (b) oft the IGST Act will not be applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble as the third person (PQR) in this case is not in India and not registered under gst. Reply By Kaustubh Karandikar: The Reply: Respected Kasturi and Shilpi ji In my view, since the buyer is outside India, place of supply will be treated as inter - state and IGST needs to be charged. Your kind views please. Kasturi ji: I will be obliged if you can share the AAR ruling you have quoted since i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... am not able to lay my hands on it. Reply By KASTURI SETHI: The Reply: Dear Sir, Relevant decision of AAR Karnataka is posted pl. 2020 (5) TMI 604 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA - IN RE : DOLPHIN DIE CAST (P) LTD. Reply By Shilpi Jain: The Reply: The section 10 1 (b) referred to in my reply in case of bill to ship to transaction, the place of supply would be the principal place of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... business of the third person, that is the person who is placing the order.
In your case the person placing the order does not have any registration in India and thereby there is no principal place of business. so this provision fails and PoS would be location of delivery of goods to the recipient X X X X Extracts X X X X X X X X Extracts X X X X
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