TaxTMI 
TaxTMI 
Clarifications on the provisions of clause (ca) of Section 10(1) of the IGST Act, 2017 relating to place of supply of goods to unregistered persons
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.... PROCEEDINGS OF THE CHIEF COMMISSIONER OF STATE TAX ANDHRA PRADESH::GUNTUR PRESENT:: SRI M.GIRIJA SHANKAR, I.A.S., CCST's Circular No.03/2024/12039(31)/311/2024-COMM, Dt. 01/07/2024 Sub: Clarifications on the provisions of clause(ca) of Section 10(1) of the Integrated Goods and Services Tax Act, 2017 relating to place of supply of goods to unregistered persons - Reg. Ref: 1. Centr....
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.... under: "(ca) where the supply of goods is made to a person other than a registered person, the place of supply shall, notwithstanding anything contrary contained in clause (a) or clause (c), be the location as per the address of the said person recorded in the invoice issued in respect of the said supply and the location of the supplier where the address of the said person is not recorde....
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....e the recording of the address of the said person. 3. Reference has been received from trade and industry seeking clarification regarding the place of supply in terms of newly added clause (ca) of section 10(1) of the IGST Act, in case of supply of goods made to an unregistered person where billing address is different from the address of delivery of goods, especially in the context of supply b....
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....rce platform, provides the billing address located in X state. In such a scenario, what Would be the place of supply of the said supply of mobile phone, whether the State pertaining to the billing address i.e. State X or the State pertaining to the delivery address i.e. State Y? As per the provisions of clause(ca) of sub- section (1) of section10 of IGST Act, where the supply of goods is made t....