Section 10 of IGST Act,2017 Place of supply of goods

Place of supply of goods other than supply of goods imported into, or exported from India.

 

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The below post explains about Place of supply of goods other than supply of goods imported into, or exported from India under section 10 of IGST Act,2017.

 

Section 10 of IGST Act, 2017 explains Place of supply of goods other than supply of goods imported into, or exported from India as below: (The amendments if any will also be updated here soon).

 

The extract of Section 10 of IGST Act,2017 quoted below:

 

10  Place of supply of goods other than supply of goods imported into, or exported from India.

 

10. (1) The place of supply of goods, other than supply of goods imported into, or

exported from India, shall be as under,––

(a) where the supply involves movement of goods, whether by the supplier or

Section 10 of IGST Act,2017 Place of supply of goodsthe recipient or by any other person, the place of supply of such goods shall be the

location of the goods at the time at which the movement of goods terminates for

delivery to the recipient;

(b) where the goods are delivered by the supplier to a recipient or any other

person on the direction of a third person, whether acting as an agent or otherwise,

before or during movement of goods, either by way of transfer of documents of title

to the goods or otherwise, it shall be deemed that the said third person has received

the goods and the place of supply of such goods shall be the principal place of business

of such person;

(c) where the supply does not involve movement of goods, whether by the

supplier or the recipient, the place of supply shall be the location of such goods at the

time of the delivery to the recipient;

(d) where the goods are assembled or installed at site, the place of supply shall

be the place of such installation or assembly;

(e) where the goods are supplied on board a conveyance, including a vessel, an

aircraft, a train or a motor vehicle, the place of supply shall be the location at which

such goods are taken on board.

(2) Where the place of supply of goods cannot be determined, the place of supply

shall be determined in such manner as may be prescribed.

The above information clarifies about Place of supply of goods other than supply of goods imported into, or exported from India under section 10 of IGST Act,2017.  

 

If you have any comments about Section 10 of IGST Act, 2017 explaining Place of supply of goods other than supply of goods imported into, or exported from India, share below your thoughts:

 

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Comments


Basavaraj: Dear Sir, We have received order from “ A “ Party (Karnataka state Local) and party said that goods has to be delivered to “ B “ person who is in Bihar State(Interstate) and “A” Party is saying that you charge CGST+SGST instead of IGST in the bill although goods are moving out of state. Can we charge CGST+SGST in the bill although goods are moving out of state as per (Section 10(1)(b) of IGST supply). Kindly clarify the same at earliest.

Jean: If the supplier has to supply goods to a customer based in Maharashtra with a GSTN No. but place of delivery is Gujarat where his machinery is put to work and he does not have a place of business in Gujarat He wants the material supplied there. Kindly clarify

prakash: We are an SME with less than 1 cr turnover and providing intermediatory service (agents of foreign company in India) and earning only in USD and Euros as consultation fees on sales made. Let me know whether we need to pay a) IGST only (under export of services) b) CSGT/SGST (please inform GSTR-1 whether its is B2B or B2C or ...) Thanks

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