TaxTMI 
TaxTMI 
Determination of Place of supply of Goods [ Section 10 of IGST Act ]
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....on, Section10(2) provides that where the place of supply of goods cannot be determined as per Section 10(1). (a) Involves Movement of Goods [ Section 10(1)(a) of IGST Act, 2017 ] Nature of Supply of goods Place of Supply Supply involves the movement of goods, whether- * by the supplier or * the recipient or * by any other person. Location of the goods at the time at which, the movement of goods terminates for delivery to the recipient. Note: - 1. Location of the recipient is insignificant for the purpose of this clause. we have to find out where the movement of goods terminates in accordance with the terms of the contract. 2. There is no restriction on mode of transport. it can be move by....
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....of section 17 of the Integrated Goods and Services Tax Act, 2017. 4. Accordingly, it is instructed that the registered persons making inter-State supplies to unregistered persons shall report the details of such supplies along with the place of supply in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1 as mandated by the law. Contravention of any of the provisions of the Act or the rules made there under attracts penal action under the provisions of section 125 of the CGST Act, 2017 Examples Example 1:- MA Pvt. Ltd. of Nasik, Maharashtra sells 10 refrigerators to MB Pvt. Ltd. of Pune, Maharashtra for delivery at place of business of MB Pvt. Ltd. in Pune. Place of su....
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....who's give direction. (It shall be deemed that the said third person has received the goods) Examples :- Example 1:- M/s X & Co. registered in Noida Uttar Pradesh asks to M/s Y & Co. of Ahmedabad, Gujarat to deliver 50 washing machines to its buyer M/s Z & Co. at Jaipur, Rajasthan. In this case, two supplies are involved, The place of supply shall be :- First supply is between M/s Y & Co. of Ahmedabad, Gujarat and M/s X & Co. Noida (U.P.) Place of supply of goods:- M/s Y & Co. of Ahmedabad, Gujarat [Deemed to Goods received by M/s X & co. as per section 10(1)(b)] Nature of Transaction:- Inter-state supply. [ IGST will be levied] Sec....
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....Sugar Pvt. Ltd. (New Delhi) has leased his machine (cost Rs. 8,00,000) to Mahagun Pvt. Ltd. (Noida, Uttar Pradesh) for production of goods on a monthly rent of Rs. 40,000. After 14 months Mahagun Pvt. Ltd. requested Sugar Pvt. Ltd. to sell the machine to it for Rs. 4,00,000 which is agreed to by Sugar Pvt. Ltd. In this case, there will be no movement of goods and the same will be sold on as is where is basis. Place of supply of goods:- The location of the machine at the time of such sale will be the i.e. Noida. Nature of transaction : - Inter state supply. [ IGST will be levied] Example 2 :- Bharat Limited registered in Maharashtra sold its pre-installed transmission tower(electric t....
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....ineries (Mumbai) gives a contract to PQ Ltd. (Jharkhand) to supply a machine which is required to be assembled in a power plant in its refinery located in Kutch, Gujarat. Place of supply of goods:- is the site of assembly of machine, i.e. Kutch even though Pure refineries is located in Maharashtra Nature of Transaction :- Inter state of supply [ IGST will be levied] Example 2 :- Mr. X from Noida orders a machine from Mr. Y from Ghaziabad . Mr. Y installs the machine at Mr. X's office premises at Noida. Place of supply of goods:- will be Noida (where the goods installed) Nature of transaction :- Intra state supply [ CGST +SGST will be levied ] Example 3:- Bharat Limited....