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 , why place of supply of good (involving movement ) supplied by registered person to un registered person ..................is location of supplier ?

AI Summary

Location of supplier determines registration origin; supplier's place is where goods are stored or under supplier's control.
Location of supplier of goods is not defined in the Act; for registration the supplier's location is the State from which taxable supplies are made. For goods, location includes the place where goods are stored or the place where the supplier ordinarily carries on business - the geographical premises where the supplier has control over goods ready for supply. Registration is thus required in the origin-State even though GST is a destination-based tax. A query about treating place of supply as supplier location for movements to unregistered persons was answered only by citing revenue protection.