TaxTMI 
TaxTMI 
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
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.... :: DISPUR, GUWAHATI-6 **** CIRCULAR NO. 154/2024-GST Dated Dispur the 8th July, 2024. Subject: 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- Reg. No. CT/GST-15/2017/996.- Vide Notification 02/2023-Integrated Tax, dated 29th September, 2023, the provision....
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....cording of the name of the State of the said person in the invoice shall be deemed to be the recording of the address of the said person;" 2.1 The said provision has been inserted as a non-obstante provision overriding the provisions under Section 10(1)(a) or 10(1)(c) of IGST Act. The clause (ca) provides that where the supply of goods is made to an unregistered person, the place of supply woul....
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....nd to ensure uniformity in the implementation of the provisions of law across the field formations, the Commissioner, in exercise of its powers conferred by section 168 of the Assam Goods and Services Tax Act, 2017 hereby clarifies the issues as under: S.No Issue clarification Place of supply of goods (particularly being supplied through e-commerce platform) to unregistered persons whe....
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....id person recorded in the invoice and the location of the supplier where the address of the said person is not recorded in the invoice. Further, as per Explanation to the said clause, recording the name of the State of the said unregistered person on the invoice shall be deemed to be the recording of the address of the said person. Accordingly, it is clarified that in such cases involving suppl....