lustration 2: (Determination of Place of Supply of Goods)

Mr. Mayur of Pune receives order from Mr. Suraj of Ahmedabad, for supply of certain goods. The price
quoted by Mr. Mayur being inclusive of freight. Mr. Mayur arranges for the transportationof the goods to
Ahmedabad. The delivery of goods is taken by Mr. Suraj at Ahmedabad. Determine the place of supply of
g00ds.

Solution:
As per Section 10(1) (a) of IGST Act, 2017, where the supply involve movement of goods, whether by
e Supplier or by the recipient or by any other person, the place of supply shall be the location of the goods at
 Indirect Taxes (T..)Y.B.M.S)
the time at which the movement of goods terminates for deliveryto the recipient. Since the movement-v of
70 (Sem.
place of supply of goods shall be
at
the goods terminates in
Gujrat.
lutratlon
M/s. Mr.3:Nimal
Ahmedabad (i.e

(Placeof ofNasik
Supply
Gujrat), the

placesof order
Gooda)on
Ahmedaba,
Mr. Vijay of Mumbai for delivery of certain goods. M
and Mr. Vijay arranges for
Nimal directs Mr. Vijay to deliver the goods to Mt. Atul in Indore,of goods.
ot the goods to Mr. Atul in Indore. What will be the place
Solution:
of supply transportation
Here though the delivery of goods takes place in Indore (M.P.), but as per Section 10(1) (b) of the 1GST
Act, 2017, the goods are deemed to have been received by the third person on who_e direction the goods
be Nasik, (wher
been delivered, i.e. Mr, Ninal and therefore the place of supply of the go0ds shall
Nimal has his principal place of business).
lustration 4: (Place of Supply of Goods)
10(1) (6) ofres
From the following information determine the place of supply of goods as per Section of athird
on the direction
Act, 2017, where the goods are delivered by the supplier to a recipient supply-whether inter state n
during the course of movement of goods. Also determine the nature of
State supply?
Supplier and his Location of the buyer Recipient and his Place of delivery of
location (third person) location the goods
Mr. Atul, Indore Mr. Alok, Indore Mr. Ramesh, Surat Surat
Mr. Alok, Indore
Mr. Atul, Indore
Mr. Atul, Indore
Mr. Ramesh, Surat
Mr. Manthan, Mumbai Mr. Ramesh, Surat
Indore
Surat
Mr. Atul, Indore Mr. Ramesh, Surat Mr. Subhash, Surat Surat
Solution:
The place of supply of goods shall be determined as under -
Supplier and Location of Recipient Place of Place of supply
his location the buyer and his CGST/IGST
delivery (As per Sectlon
(third person) location of 10 (1)(b) shall
the goods be the
principal place
of business of
thirdperson
Mr. Atul, Mr. Alok, Mr.
i.e. buyer)
Surat Indore
Indore Indore
Ramesh, Intra-State-CGST
Surat
Mr. Atul, Mr. Ramesh,
Indore
Mr. Alok, Indore Surat
Surat Indore Inter-State-IGST
Mr. Atul, Mr. Manthan, Mr. Surat
Indore Mumbai Mumbai Inter-State-IGST
Ramesh,
Mr. Surat
Atul, Mr. Ramesh, Mr.
Indore Surat Surat
Surat Subhash, Intra-State-IGST
Surat
Illustration 5 : (Place of Supply of Goods)
Mr. Rajesh of
Place of Supply. Mumbai purchased a 'RADO Watch' from shop in Indore, Madhya Pradesh. Determls
Solution:
As per Section 10(1) (c) of
the IGST Act, 2017, where the
whether by the supplier or the recipient,
the delivery to the recipient. In this the place of supplyshallsupply does not involve movement of goods
be the location of such goods at
case the the
delivery to Mr. Rajesh watch
in the shop itself by is purchased from a shop in
from Mumbai. Indore, the supply s
andthe place of supply will be Indore even if Mr. Rajesh comess
IMlustration 6: (Place of
Mr. Prashant, of Supply of Goods)
Prashant Akola has a godown in
purchase of goods lying at godown inIndore,
Mr. Prashant Madhya Pradesh. Mr. Amar of Mumbai approaches Mr.
issues an invoice for sale of Indore and takes delivery of goods from the Indore godown.
Determine place of supply of goods. goods at his principal place of business in Madhya Pradesh.
the
ConceptofSuppl)
Solution:
As per Section 10 (1) (c) of IGST Act, 2017, where the supply does not
whether by the supplier or the recipient, the place of supply shall be the invole
the recipient. Thus, the place of supply of goods shall location of such movement of goods,
the delivery to be Indore, goods at the time of
both.Mr. Prashant and Mr. Amar are located in Madhya Pradesh. Madhya Pradesh, although
llustration 7:Place of Supply of Goods)
Mr. Kiran located|in Pune places order on Mr. Ravi of Pune for installation of a
Madras. Mr. Ravi procures the various parts of the machinery from different states machinery at his factory
and aranges for
installation of the same in Kiran factory at Madras. Determine the place of supply of machine.
Solution :
Section 10(1) (d) of IGST Act, 2017, where the goods are assembled or installed at site, the
place of supply shall be the place of such installation or assembly. In this case the place of supply shall
the nlace where the goods are installed, i.e Madras even though Kiran and Ravi are both located in
Pune.
lustration 8: (Place of Supply of Goods)
Determine place of supply of goods in the following cases and also state the nature of supply and the
type of tax leviable:
Supplier and his location Recipient and his location Place of assembly / installation
of goods
Mr. Arun, Mumbai ·Mr. Bharat, Mumbai Ahmedabad
Mr. Arun, Mumbai Mr. Rajesh, Jodhpur Indore
Mr. Arun, Mumbai Mr. Ravi, Madras . Calcutta
Mr. Arun, Mumbai Mr. Rajesh, Jodhpur Mumbai

Solution :
The place of supply of goods shall be determined as under -
Supplier and his Recipient and his Place of Place of Nature of supply
location location assembly/ Suppy and tax leviable
installation of
goods
Mr. Arun, MumbaiMr. Bharat, Ahmedabad. Ahmedabad Inter-State-IGST
Mumbai
Indore Indore Inter-State-IGST
Mr. Arun,Mumbai Mr. Rajesh,
Jodhpur
Mr. Arun, Mumbai Mr. Ravi, Madras Calcutta Calcutta Inter-State-IGST
Mr. Arun, Mumbai Mr. Rajesh, Mumbai Mumbai Intra-State-CGST
Jodhpur
Illustration 9: (Place of Supply of Goods)
Mr. Ravi of Madras entered into contract with the Railway authority for the supply of food to the
passengers on Madras - Rajasthan route. Journey commenced from Madras. The goods were loaded on board
in Mumbai. Determine the place of supply of goods.
Solution:
As per Section 10(1) (e), where the goods are supplied on board a conveyanece, including a vessel, an
aircraft, atrain or a motor vehicle, the place of supply shall bé the location at which such goods are taken on
board. In present case the place of supply shall be the place of loading of goods on board on railway i.e
Mumbai, Irrespective of the place of commencement or destination of rail.