Place of supply

[Archna Gupta]

I have one query regarding place of supply. The situation is if a person supplying some art work, decorative items, paintings etc. to Indian embassy in China but the order is given by ministry of external affairs and he will raise invoice to Ministry of external affairs in India.

Will it be treated as export? Do bill to ship to model works for supplying goods out of India?

AI Summary

Place of supply determines GST: invoicing to domestic ministry makes supply inter state or intra state, export only if shipped abroad.
If invoice is raised on the Ministry of External Affairs in India, the GST treatment depends on supplier and MEA locations: supplies between different States/UTs are inter state attracting IGST, while supplies within the same State/UT are intra state attracting CGST plus SGST. Only where goods are shipped directly to the Indian Embassy abroad will the transaction be treated as an export subject to export procedures, bond/LUT conditions, or GST refund mechanisms; the bill to/ship to model does not convert an MEA invoiced supply into an export.