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of <h1>Delhi Tax Department clarifies Section 10(1)(ca) IGST Act 2017: delivery address determines place of supply for unregistered persons</h1> The Delhi State Tax Department adopted a central tax circular clarifying provisions under Section 10(1)(ca) of the Integrated Goods and Services Tax Act, 2017 regarding place of supply for goods sold to unregistered persons. The circular addresses scenarios where billing and delivery addresses differ, particularly in e-commerce transactions. It clarifies that when goods are supplied to unregistered persons with different billing and delivery addresses, the place of supply shall be determined by the delivery address recorded on the invoice rather than the billing address. The provision became effective from October 1, 2023, and overrides previous place of supply rules for unregistered recipients.
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