NAVEEN (Sr.ACCOUNTANT) (261 Points)
05 March 2019B2B bill supplier is in Kerala buyer is registried in Karnataka goods delivered by the supplier in a place in Kerala asper the instructions of buyer
what is place of supply ?
applicable tax IGST or cgst/sgst ?
prasad Nilugal
( GST Practitioner & Accounts )
(14846 Points)
Replied 05 March 2019
As per section 10(1) (b) of the IGST act 2017 , IGST will be applicable .
please confirm with others also.
Dharam
(CA FINAL)
(164 Points)
Replied 05 March 2019
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 05 March 2019
CA Ankit Agarwal
(CA, CS)
(703 Points)
Replied 05 March 2019
Extract of Section 10 of IGST Act 2017
1(b) where the goods are delivered by the supplier to a recipient or any other person on the direction of a third person, 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.
Principal place of business of byuer in our case is Karnataka.
Referring to above provision, Place of supply in this case shall be Karnataka.
Hope it helps.
CAclubindia
