Place of Supply

[saket s]

What would be the Place of Supply in following scenarios:

Scenario -1 – Bill to Ship to case

Both Bill to and Ship to parties are GST Registered

Billing Location – Gujarat

Bill to Address – Gujarat

Ship to Address – Maharashtra

Scenario -2 – Bill to Ship to case

Both Bill to and Ship to parties are GST Registered

Billing Location – Gujarat

Bill to Address – Maharashtra

Ship to Address – Gujarat

Scenario -3 – Bill to Ship to case

Both Bill to and Ship to parties are UN-Registered

Billing Location – Gujarat

Bill to Address – Gujarat

Ship to Address – Maharashtra

Scenario -4 – Bill to Ship to case

Both Bill to and Ship to parties are UN-Registered

Billing Location – Gujarat

Bill to Address – Maharashtra

Ship to Address – Gujarat

[Amit Agrawal]

Kindly refer to Section 10 of the IGST Act, 2017 and then, post your queries with cause of concern / doubts.

[Shilpi Jain]

Also, another point to note is that the definitions given in section 2 of any act are contextual... i.e. the section begins with 'unless the context otherwise requires'.

So certain words should be interpreted in the contextual manner and not strictly as per section 2.

AI Summary

GST Forum Discusses Place of Supply in 'Bill to Ship to' Scenarios; Refer to Section 10, IGST Act 2017 A discussion on the Goods and Services Tax (GST) forum addresses the determination of the place of supply in various 'Bill to Ship to' scenarios. Four scenarios are presented, each involving different billing and shipping locations between Gujarat and Maharashtra, with parties either registered or unregistered for GST. Responses advise referring to Section 10 of the IGST Act, 2017, and emphasize interpreting definitions contextually as per section 2 of the Act. The discussion highlights the importance of understanding legal terms within their specific context for accurate tax application.