Article discusses 1. Place of supply of goods other than supply of goods imported into, or exported from India under Section 10 of IGST Act and 2. Place of Supply of Goods Imported into or Exported from India under Section 11 of IGST Act.

Under Section 10 of IGST Act, 2017 : Place of supply of goods other than supply of goods imported into, or exported from India:

Section
U/s 10(1)(a)
U/s 10(1)(b)
U/s 10(1)(c)
U/s 10(1)(d)
U/s   10(1)(e)
U/s 10(2)
Cases
Supply involves movement of goods whether by –
the supplier or
the recipient or
by any other person
 
Goods delivered by supplier to recipient or any other person on the direction of the third person – whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to the goods or otherwise
Supply does not involve movement of goods whether by the supplier or the recipient
 
Goods are Assembled OR Installed at site
 
Goods are supplied on board a conveyance, such as a vessel, an aircraft, a train or a motor vehicle
 
Where none of the above sub-section apply
Place of Supply
Place of Supply: location of the goods at the time at which the movement of goods terminates for delivery to the recipient
Place of Supply: principal place of business of third person (Address in RC)
Place of Supply: location of such goods at the time of the delivery to the recipient
Place of Supply:  place of such installation or assembly
Place of Supply: location at which such goods are taken on board
place of supply would be determined in the manner to be prescribed by Government on the recommendation of GSTC

 Illustration 1: Section 10(1)(a)- Supply involves movement of goods:-

Particulars Supplier’s factory from where goods are removed Termination of movement for delivery Place of Supply Tax Payable
Movement of goods by the supplier (goods dispatched by supplier)

 

[Section 10(1)(a) read with 2(96)(a) of CGST Act]

Orissa Assam Assam IGST payable at Orissa
Orissa Orissa Orissa CGST / SGST payable at Orissa
Movement of goods by the recipient (goods collected by recipient)

 

[Section 10(1)(a) read with2(96)(b) of CGST Act]

Kerala Goa Goa IGST payable at Kerala
Kerala Kerala Kerala CGST / SGST payable at Kerala

Illustration 2 : Section 10(1)(b): Supply involves movement of goods, and delivered to a person on the instruction of a third person

Leg 1: Supply from the supplier of goods (Geeta) to the person to whom the goods are delivered (Raja) on the instruction of a third person (Amar) – Place of supply shall be the principal place of business of the person on whose instruction goods are delivered to the receiver of goods:

Case Location of

Supplier –

Geeta

Place of delivery of goods – Office of Raja Principal place of Amar who instructed delivery to Raja Place of supply for Geeta Type of tax payable by Geeta
1 Ahmedabad Ahmedabad Amritsar Amritsar IGST at Ahmedabad
2 Ahmedabad Bangalore Bangalore Bangalore IGST at Ahmedabad
3 Ahmedabad Chandigarh Udaipur Udaipur IGST at Ahmedabad

Leg 2: Deemed supply of goods by the person on whose instruction (Amar) the goods were delivered by the original supplier (Geeta) to the receiver of goods (Raja) – Place of supply shall be the location of the goods at the time of delivery to the recipient:

Case Location of Supplier – Geeta Place of delivery of goods -Office of Raja Principal place of Amar who instructed delivery to Raja Place of supply for Amar Type of tax payable by Amar
1 Ahmedabad Ahmedabad Amritsar Ahmedabad IGST at Punjab
2 Ahmedabad Amritsar Amritsar Amritsar CGST + Punj

GST at Punjab

3 Ahmedabad Bangalore Bangalore Bangalore CGST + Kar GST at Karnataka
4 Ahmedabad Chandigarh Udaipur Chandigarh IGST at Rajasthan

Illustration 3: Section 10(1)(c): Supply does not involve movement of goods

Particulars Location of

supplier

Location of recipient Location of goods Place of supply Tax Payable
Sale of pre-installed DG Set Delhi Bhopal Bhopal Bhopal IGST payable

at Delhi

Manufacture of moulds by job-worker (supplier), sold to the Principal, but retained in job worker’s Premises Tamil Nadu Kerala Tamil Nadu Tamil Nadu CGST + TN GST

Payable at Tamil

Nadu

A businessman in Noida has an old car lying unused in his hometown in Sikkim Noida But in this case, Sikkim (registration as  casual taxable person) Sikkim Sikkim Sikkim CGST + Sik GST

Payable at Sikkim

Illustration 4 : Section 10(1)(d): Supply of goods assembles/ installed at site

Particulars Location of supplier Registered office of recipient Installation / Assembly Site Place of supply Tax Payable
Installation of weigh bridge Delhi Bhopal Bhopal Bhopal IGST payable at

Delhi

Servers supplied and installed at the office of a marketing firm Karnataka Goa Karnataka Karnataka CGST + Kar GST payable at Karnataka
Supply of workstations Gujarat Gujarat Kerala Kerala IGST payable at

Gujarat

Illustration 5 : Section 10(1)(e): Supply of goods supplied on board a conveyance

Particulars Location of supplier Loading of goods Passenger boards at Place of supply Tax Payable
Supply of canned aerated drinks on a flight Punjab Punjab Delhi Punjab CGST + Pun

GST payable at Punjab

Sale of HaldiRajas mixtures by their sales person during the journey Pune Goa Hyderabad Goa IGST payable at Pune
Sale of sun-glasses on a ship Bangalore Chennai Cochin Chennai IGST payable at Bangalore

Under Section 11 of IGST Act,: PLACE OF SUPPLY OF GOODS IMPORTED INTO OR EXPORTED FROM INDIA

Section U/s 11(a) U/s 11(b)
Case IN THE CASE OF IMPORT OF GOODS IN THE CASE OF EXPORT OF GOODS
Place of Supply PLACE OF SUPPLY: LOCATION OF THE IMPORTER PLACE OF SUPPLY:  LOCATION OF OUTSIDE INDIA WHERE THE GOODS ARE EXPORTED

Illustration 1 : For section 11(a) –

S.No. Location of supplier Location of Goods  before Supply Goods supplied to Location of recipient Place of supply
1 Thailand Thailand Assam Assam Assam
2 China China Kashmir Haryana Kashmir
3 Sri Lanka Sri Lanka Kerala Kerala Kerala
4 Karnataka Iran Dubai Karnataka Not an import

Illustration 2: For section 11(2)-

S.No. Location of supplier Location of Goods  before Supply Goods supplied to Location of recipient Place of supply
1 Assam Assam Thailand Assam Thailand
2 Tamil Nadu Kashmir China Texas China
3 Sri Lanka Kerala Sri Lanka Sri Lanka Sri Lanka
4 Maharashtra Dubai Iran Iran Not an export

In the next Article, I will cover all about Place of Supply of Services.

Author Bio

More Under Goods and Services Tax

Posted Under

Category : Goods and Services Tax (5338)
Type : Articles (14972)
Tags : goods and services tax (3883) GST (3475) IGST (151)

2 responses to “Place of Supply of Goods with Illustration under GST”

  1. Aman says:

    Very nice presentation… Easy to understand

  2. c.raman says:

    EXCELLENT TABLE – EASY TO UNDERSTAND AND ALSO MEMORIZE.

Leave a Reply

Your email address will not be published. Required fields are marked *