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    GST Presentation - Place of Supply of Goods

    Uploaded by

    Aditi Agarwal
    For goods, section 10 of the IGST Act covers domestic supplies, while section 11 covers imports and exports. Section 10 outlines rules for determining place of supply based on movement of goods, installation/assembly location, and conveyance. Section 11 specifies imports into India face IGST and exports are exempt.

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    GST Presentation - Place of Supply of Goods

    Uploaded by

    Aditi Agarwal
    122 views15 pages
    For goods, section 10 of the IGST Act covers domestic supplies, while section 11 covers imports and exports. Section 10 outlines rules for determining place of supply based on movement of goods, installation/assembly location, and conveyance. Section 11 specifies imports into India face IGST and exports are exempt.

    Original Description:

    place of supply of goods under GST

    Original Title

    GST Presentation- Place of Supply of Goods

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    For goods, section 10 of the IGST Act covers domestic supplies, while section 11 covers imports and exports. Section 10 outlines rules for determining place of supply based on movement of goods, installation/assembly location, and conveyance. Section 11 specifies imports into India face IGST and exports are exempt.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    122 views15 pages

    GST Presentation - Place of Supply of Goods

    Uploaded by

    Aditi Agarwal
    For goods, section 10 of the IGST Act covers domestic supplies, while section 11 covers imports and exports. Section 10 outlines rules for determining place of supply based on movement of goods, installation/assembly location, and conveyance. Section 11 specifies imports into India face IGST and exports are exempt.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    of 15

    GST Presentation

    Place of Supply

    Submitted By:-
    Aditi Agarwal
    Why Place of Supply ?

     On the basis of place of supply we can ascertain


    whether it is intra-state or inter-state supply.
     This in turn shall help us in ascertaining, whether
    CGST+SGST is payable on such supply or IGST is
    payable.
    Location of Supplier of Goods

     It is the geographical point (premises of supplier) where the supplier is situated with
    goods.
     Location of supplier is usually the place where a supply is made.
     A place is mentioned as a principal place of business on the GST registration
    certificate.
    To find out Place of Supply of
    Goods

    Section of IGST Different Situation


    Act

    Section 10 Place of supply of goods (other than the goods


    imported into, or exported from, India).
    Section 11 Place of supply of goods imported into, or exported
    from, India.
    Section 10
     When There is Movement of Goods-

    Supply Place of Supply

    Involves movement of goods Location of the goods when the movement of


    goods terminates for delivery to the recipient.
    Example:-

    X of Mumbai sells goods to B of Uttar Pradesh. As per the terms of


    contract, goods are delivered by X in Mumbai to a transport company and
    transport company delivers goods to B at Lucknow.

    Place of Supply- Lucknow.


    Supply Place of Supply

    When goods are delivered by the seller to a recipient It is assumed that the third person has
    on the direction of a third person,(whether agent or received the goods and the place of supply of
    not) before or during movement of goods, by way of such goods will be the principal place of
    transfer of documents of title to the goods or some business of 3rd person.
    other way.
    Example:-

    X of Surat sells goods to Y of Chennai. Before the movement of goods from Delhi,
    these goods are sold by Y to Z of Ahmedabad.

    Place of Supply- Chennai.


     No Movement of Goods-

    Supply Place of Supply

    No movement of goods. Location of such goods at the time of the


    delivery to the recipient (at the time of
    transfer of ownership).
    The goods are assembled or installed at site. Place of such installation or assembly.
    Example:-

    In the following cases, recipient is Y Ltd, a private limited company registered in


    Rohtak. Supplier is A Ltd of Hisar.
    Installation of plant Installation of generator

    Location of Supplier Hisar Hisar


    Installation/assembling site Rohtak Goa
    owned by Y Ltd

    Place of Supply Rohtak Goa


     Conveyance-

    Supply Place of Supply

    Goods are supplied on board. Location at which such goods are taken on
    board.
    Example:-

    In the following cases, recipient is Y Airways Ltd, a company operating aircrafts for
    transaction of passengers and incorporated in Mumbai. Supplier is A Ltd of Pune. A ltd
    supplies 200ml water bottles in different flights operated by Y Airways.
    Flight 101: Delhi-Mumbai Flight 102: Mumbai-Chennai

    Location of Supplier Pune Pune


    Place of boarding of vessels Delhi Mumbai
    Loading of water bottles by A ltd Delhi Mumbai

    Place of Supply Delhi Mumbai


     Any other case-

    Supply Place of Supply

    Where the place of supply of goods Determined in such manner as may be


    cannot be determined in the parameters prescribed.
    given above.
    Section 11

     Goods which are imported/exported-

    Supply Place of Supply GST

    Goods imported into India Location of the importer Always IGST on imports.
    Goods exported from India Location outside India Exports are exempted.

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