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