How to determine Place of supply

This query is : Open

Daya (Querist)
Follow

09 November 2020 If the Goods supplied to unregistered person in Haryana at his address , By a registered person in Delhi
Now question is that whether what is place of supply and what component of GST should be charged as a GST.

Thiyagarajan Kandasamy

Thiyagarajan Kandasamy (Expert)
Follow

09 December 2020 as per Igst act, place of supply is the main aspect and delivery of goods in which plays an important role, here if goods transferred to Haryana from Delhi by freight or any other more, it will attracts IGST and a Haryana person collecting the goods from the supplier directly in Delhi attracts CGST/SGST, if a person who is act as principal agent and collect the goods and delivered the goods to haryana attracts IGST.