TaxTMI 
TaxTMI 
XYZ registered in Maharashtra supplying goods to PQR who is buyer and registered in Maharashtra. XYZ issuing invoice on ex – works basis and handing over goods at factory gate to PQR. In this situation, whether it will be treated as movement of goods is taking place and therefore it will attract provisions of Section 10(1)(a) or it will be treated as does not involve movement of goods and therefore it will attract provisions of Section 10(1)(c) of IGST Act?
Ex - Works Supply and Movement of Goods
11 Jun 2020 
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Ex works supply treated as movement of goods, attracting IGST tax when buyer arranges transport and takes delivery.
When a buyer takes delivery of goods at the seller's factory gate on an ex works basis and arranges transport to his location, physical movement of goods is treated as occurring and Section 10(1)(a) of the IGST framework applies, leading to the chargeability of IGST on such ex works supplies. (AI Summary)
When a buyer takes delivery of goods at the seller's factory gate on an ex works basis and arranges transport to his location, physical movement of goods is treated as occurring and Section 10(1)(a) of the IGST framework applies, leading to the chargeability of IGST on such ex works supplies. (AI Summary)