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

Place of Supply rules determine inter-state or intra-state GST liability based on registration status and billing/shipping locations. Place of supply determines inter-state or intra-state GST based on parties' registration status and billing and delivery locations; for registered persons the recipient's location and delivery facts control tax jurisdiction, while for unregistered parties the delivery location and factual movement of goods govern; defined terms should be read contextually when applying the statutory place-of-supply rule.