Ex - Works Supply and Movement of Goods
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....x - Works Supply and Movement of Goods<br> Query (Issue) Started By: - Kaustubh Karandikar Dated:- 11-6-2020 Last Reply Date:- 12-6-2020 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>XYZ reg....
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....istered 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, whet....
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....her 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 wi....
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....ll attract provisions of Section 10(1)(c) of IGST Act? Reply By Rajagopalan Ranganathan: The Reply: Sir, Please clarify whether PQR is going to keep the goods at the factory gate of XYZ?. In my opi....
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....nion though XYZ hands over the goods to PQR at the factory gate PQR is not going to keep the goods at the factory gate of XYZ. He will certainly move the goods to his location. In this case the transp....
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....ort may be arranged by PQR on his account. Therefore Section 10 (1) (a) of IGST Act is applicable. Reply By KASTURI SETHI: The Reply: Section 10(1)(a) of IGST Act is applicable. Reply By YAGAY andS....
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....UN: The Reply: Earlier there was confusion on EX Work Supplies but now this matter is settle and IGST will be charged on such transactions. Reply By Ganeshan Kalyani: The Reply: I agree with the vi....
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