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
Very nice presentation… Easy to understand
EXCELLENT TABLE – EASY TO UNDERSTAND AND ALSO MEMORIZE.