Place of supply under gst

This query is : Resolved

shoeb parwaiz (Querist)
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09 February 2018 Dear All,

Mr.X is a retailer of T.V in U.P. Mr. Y who is the registered dealer in Maharashtra purchase a T.V.set from Mr.X's showroom & goods is delivered to Mr.Y at the showroom of Mr.X. In this case place of supply is U.P.

As per my understanding Mr.X should charge CGST & SGST rather than IGST.

Therefore, you are requested to kindly enlighten on the above case.

Regards

Shoeb

Arpit

Arpit (Expert)
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09 February 2018 As per Section 10 of the IGST Act, where the supply involves movement of goods, 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.

In your case, the movement of goods terminates in UP and location of the supplier is also UP, therefore, CGST and SGST shall be charged.

shoeb parwaiz

shoeb parwaiz (Querist)
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09 February 2018 Dear Sir,

Thanks for your prompt response.

Regards

Shoeb

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