Place of Supply

Page no : 2

Priya Kashyap (Student) (7053 Points)
Replied 20 March 2019

its wasn't my explanation though it came through @ Pankaj Rawat sir , a well known Gst specialist

1 Like

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Abhishek Katiyar (27 Points)
Replied 20 March 2019

IGST LL B IMPOSED....

1 Like

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 21 March 2019

Thanks Ms Priya Kashyap, Iam just a Learner & Refreshing my Notes at CCI platform

akhilesh tiwari (private worker) (240 Points)
Replied 21 March 2019

Sir anyone can give me sectionwise notes of the GST with proper example

CA Akshay Hiregange (Partner - Audit & Assistance) (4615 Points)
Replied 21 March 2019

Dear Akhilesh,

Sec 10(1)(a) IGST Act- Where goods involve movement by any person, the location where delivery terminates would be Place of supply.

Section 10(1)(b) IGST Act - Where goods are delivered on by a supplier to a recipient of the direction of a 3rd party, then deemed to be received by such 3rd party and Place of supply would be the location of the 3rd party.

In your situation, as there is no direction of a 3rd party, and the delivery terminates in MP - the supplier who is in MP, would charge CGST + SGST on such supply. Being registered in MH, you would not be eligible for such credit.

Also, where you have a fixed establishment in MP (as you have a site in MP), you may have to take registration in such state. This would also enable you to claim CGST+SGST credit of MP suppliers.