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Issue ID :

LOCATION OF SUPPLIER OF GOODS

HIMANSHU SHRIMALI

hello friends :

i have 2 query :

1. under GST. what is location of supplier of 'GOODS', ? location of supplier of 'service' has been defined but not of goods ?

2. i want to know that , whyplace of supply of good (involving movement ) supplied by registered person to un registered person ..................is location of supplier ?

GST Query: CGST Act 2017 doesn't define goods supplier location; generally where business operates or goods are stored. A user inquired about the location of the supplier of goods under GST, noting that while the location for suppliers of services is defined, it is unclear for goods. A respondent clarified that the CGST Act, 2017 does not explicitly define the location of suppliers of goods. However, it is generally understood that the location is where the business is conducted or where the goods are stored and controlled. The response also highlighted that registration is required in the state from which the supply originates, even though GST is destination-based. The user thanked the respondent and asked a follow-up question, to which the respondent noted that government revenue is more secure with the current system. (AI Summary)
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