This article contains place of supply rule for Goods in very simple language.
| Sec. | Particulars | Place of Supply |
| 10(1)(a) | Supply involves movement of Goods. | Location of delivery of goods to the recipient.
Ex: A of Mumbai sells TV to B of Gujarat and TV is to delivered in Gujarat. The place of supply is Gujarat as goods involve movement of goods from Mumbai to Gujarat. |
| 10(1)(c) | Supply involves movement of Goods. | Location of goods at the time of delivery to the recipient. (Over the counter sale are covered under this section.)
Ex. A, who lives in Goa and goes to Mumbai and purchase a TV from an outlet in Mumbai. A himself takes the delivery in Mumbai and transport the TV in his car. The place of supply is Mumbai as supply does not involve movement of goods. |
| 10(1)(d) | Assembly or installation at site. | Place of assembly or installation.
Ex. A of Mumbai wants to get a Xerox machine installed in his shop in Mumbai from supplier B located in Gujarat. Since the Xerox machine is installed in Mumbai, Place of supply is Mumbai. |
| 10(1)(e) | Supply on board a conveyance such as vessel, aircraft, train, motor vehicle. | Location at which goods are taken on board.
Ex. A train starts from Delhi to Mumbai. On the way water cartons are taken on board at Agra that are purchased by passengers during the journey from Agra To Mumbai. The place of supply of water bottles is Agra. |
| 10(1)(b) | Supplier delivering to a recipient on direction of a third person. | Third person’s principle place of business for the first leg of the supply and location of delivery to recipient for the second leg .
Detail analysis given on next page. |
| S/No | Supplier | Bill to party | Ship to Party | Place of supply for First Leg | Place of supply for Second Leg |
| 1 | A (Maharashtra)
|
B (Maharashtra)
|
C (Gujarat) | Maharashtra CGST+SGST
|
Gujarat IGST
|
| 2 | A (Maharashtra) | B (Gujarat) | C (Maharashtra)
|
Gujarat IGST
|
Maharashtra IGST |
| 3 | A (Maharashtra)
|
B (Goa) | C (Gujarat) | Goa IGST
|
Gujarat IGST |
| S/No | Transaction | Place of Supply |
| 1 | Import | Location of importer. |
| 2 | Export | Location outside India. |
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