Place of supply
Vatsla Alagh (1545 Points)
01 March 2019
Gold jewellery sold in delhi to an unregistered person (who is resident of J&K). Place of supply in this case?
31 Replies
M.M Sachora
(Tax Professional & Advisor)
(1421 Points)
Replied 01 March 2019
Place of Supply of Goods
Usually, in case of goods, the place of supply is where the goods are delivered.
So, the place of supply of goods is the place where the ownership of goods changes.
What if there is no movement of goods. In this case, the place of supply is the location of goods at the time of delivery to the recipient.
For example: In case of sales in a supermarket, the place of supply is the supermarket itself.
NOTE: If you satisfy with my reply kindly like my comment it will increase motivation to me help other people
Usually, in case of goods, the place of supply is where the goods are delivered.
So, the place of supply of goods is the place where the ownership of goods changes.
What if there is no movement of goods. In this case, the place of supply is the location of goods at the time of delivery to the recipient.
For example: In case of sales in a supermarket, the place of supply is the supermarket itself.
NOTE: If you satisfy with my reply kindly like my comment it will increase motivation to me help other people
Dharam
(CA FINAL)
(164 Points)
Replied 01 March 2019
J&k will be the place of supply
becz gst is a destination and consumption based tax
IGST ... will be charged
becz gst is a destination and consumption based tax
IGST ... will be charged
RAJA P M
("Do the Right Thing...!!!")
(128091 Points)
Replied 01 March 2019
@ Vatsla Alagh.,
Is Customer received the gold in Shop or Send it to Customer's Place...?
Is Customer received the gold in Shop or Send it to Customer's Place...?
Vatsla Alagh
(1545 Points)
Replied 01 March 2019
@ raja PM- received in shop only.. payment too was made at shop through card
RAJA P M
("Do the Right Thing...!!!")
(128091 Points)
Replied 01 March 2019
Then why Confusion for the supply...
It's just a intra state & Charge CGST and SGST...
It's just a intra state & Charge CGST and SGST...
Padmanathan Kv
(2127 Points)
Replied 01 March 2019
Where there is no movement of goods, place of supply will be the location of such goods at the time of delivery (handing over) to the receiver. Therefore place of supply is Delhi and Hence charge CGST and SGST as it is a intrastate supply
Vatsla Alagh
(1545 Points)
Replied 01 March 2019
What will be the scenario if such receiver is registered in J&K and still purchases the goods in delhi? In that case also POS will be delhi?
Padmanathan Kv
(2127 Points)
Replied 01 March 2019
yes even then section 10(1)(c) applies and It will be intra state only. However what practically happens is that receiver will ask for IGST bill. Maybe inorder to curb such instances, govt recently came out with notification that incase of interstate supply, place of supply is compulsory in invoice.
Dharam
(CA FINAL)
(164 Points)
Replied 01 March 2019
You are right sir
but after purchasing J&K resident taking these goods to J&K then IGST will be charged, m i right?
so according to Section mentioned by you it depends upon the movement of goods whether by the supplier or recipient, right?
Padmanathan Kv
(2127 Points)
Replied 01 March 2019
after purchasing if J&K resident taking goods to J&K, there is no supply element and hence no tax liability
yes section 10 classifies POS on the basis of movement of goods and not on the basis of registration of supplier/receipient
yes section 10 classifies POS on the basis of movement of goods and not on the basis of registration of supplier/receipient
Dharam
(CA FINAL)
(164 Points)
Replied 01 March 2019
agreed,
but if purchaser asked for the raise invoice on the J&K address then IGST will be applicable?
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