Clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 relating to place of supply of goods to unregistered persons

Clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 relating to place of supply of goods to unregistered persons https://www.taxtmi.com/circulars?id=69953 Clarification on place of supply for goods supplied to unregistered persons states that clause (ca) of section 10(1) of the IGST Act overrides prior rules. The place of supply is the recipient's address recorded in the invoice, and recording the name of the State is deemed to be recording the address. In e-commerce cases where billing and delivery addresses differ, the delivery address recorded on the invoice determines the place of supply. en-us Mon, 08 Jul 2024 00:00:00 +0530 Tue, 05 May 2026 17:55:00 +0530 TaxTMI RSS Generator Clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 relating to place of supply of goods to unregistered persons https://www.taxtmi.com/circulars?id=69953 Clarification on place of supply for goods supplied to unregistered persons states that clause (ca) of section 10(1) of the IGST Act overrides prior rules. The place of supply is the recipient's address recorded in the invoice, and recording the name of the State is deemed to be recording the address. In e-commerce cases where billing and delivery addresses differ, the delivery address recorded on the invoice determines the place of supply. Circulars GST - States Mon, 08 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69953