New Circular: Place of Supply for Goods to Unregistered Persons Now Based on Delivery Address per Section 10(1)(ca) IGST Act 2017.
The circular clarifies the provisions of clause (ca) of Section 10 (1) of the Integrated Goods and Services Tax Act, 2017, concerning the place of supply of goods to unregistered persons. Effective from October 1, 2023, this clause specifies that the place of supply for goods delivered to unregistered individuals is determined by the delivery address recorded on the invoice, overriding previous provisions. This is particularly relevant for e-commerce transactions where the billing address differs from the delivery address. The Maharashtra State Tax Office adopts this clarification to ensure uniformity in applying the MGST Act, 2017.
Full Summary is availble for active users!
Note: It is a system-generated summary and is for quick
reference only.