Circulation of 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.
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Place of supply rules for goods to unregistered persons clarified; authorities instructed to notify subordinate officers and trade bodies. Clarification on clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 explains the place of supply rules for goods supplied to unregistered persons and their compliance implications; the Government circular was forwarded by the State Tax Commissioner, Uttar Pradesh with directions to notify subordinate officers and trade organisations and an enclosed copy.
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Provisions expressly mentioned in the judgment/order text.
Place of supply rules for goods to unregistered persons clarified; authorities instructed to notify subordinate officers and trade bodies.
Clarification on clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 explains the place of supply rules for goods supplied to unregistered persons and their compliance implications; the Government circular was forwarded by the State Tax Commissioner, Uttar Pradesh with directions to notify subordinate officers and trade organisations and an enclosed copy.
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