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TMI BlogClarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 relating to place of supply of goods to unregistered personsX X X X Extracts X X X X X X X X Extracts X X X X ..... ding Central Circular No. 209/03/2024-GST ) DATED: 08.07.2024 Subject: Clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 relating to place of supply of goods to unregistered persons. Vide Notification 02/2023-Integrated Tax, dated 29th September, 2023, the provisions of the Integrated Goods and Services Tax (Amendment) Act, 2023 (31 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recording of the address of the said person; 2.1 The said provision has been inserted as a non-obstante provision overriding the provisions under Section 10(1)(a) or 10(1)(c) of IGST Act. The clause (ca) provides that where the supply of goods is made to an unregistered person, the place of supply would be the location as per the address of the said person recorded in the invoice and the location ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner, in exercise of his powers conferred by section 168 of the West Bengal Goods and Services Tax Act, 2017 hereby clarifies the issues as under: S.No. Issue Clarification Place of supply of goods (particularly being supplied through e-commerce platform) to unregistered persons where billing address is different from the address of delivery of goods. 1. Mr. A (unregistered person) locate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the invoice. Further, as per Explanation to the said clause, recording the name of the State of the said unregistered person on the invoice shall be deemed to be the recording of the address of the said person. Accordingly, it is clarified that in such cases involving supply of goods to an unregistered person, where the address of delivery of goods recorded on the invoice is different from t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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