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place of supply

07 January 2018

Mr. A, lives in madurai books flight ticket from CHENNAI to Shirdi.

what is the place of supply.
assume
1. he is registered
2. he is unregistered

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6 Replies

Madhu Sudhan (57 Points)
Replied 07 January 2018

kindly do reply.

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A.B.RAJ (FINANCE PRACTIONER ) (250 Points)
Replied 07 January 2018

if he is registered then pos is shirdi
and if unregistered then Chennai

Madhu Sudhan (57 Points)
Replied 07 January 2018

how could you explain

Madhu Sudhan (57 Points)
Replied 07 January 2018

but in IGST law under section 12(9) if in case of registered person, shall be the location of that person

in case of unregistered person, place where he embarks on the conveyance.

from above I thought
if he is registered, POS is madurai.
if he is unregistered, pos is Chennai

Madhu Sudhan (57 Points)
Replied 07 January 2018

kindly clarify my doubt

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SIDHARTH (Student CA Final ) (71 Points)
Replied 07 January 2018

as per 12(9) if he is registered place of supply is the location of recipient I.e. Maduri(assuming registered place Madurai)
if he is unregistered place of supply where he embarks on conveyance for continuous journey I.e Chennai