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

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.