Place of Supply

Ambiguity in GST Law regarding ‘Place of Supply’ & ‘Place of Registration’ in relation to Renting of Immovable Property

Goods and Services Tax - Whether a person who is already registered in one state has one immovable property in another state, is required to be registered in another state too for providing service related to Renting of Immovable property?...

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GTA and Place of Supply of Service

Goods and Services Tax - The transportation of goods by road, is the backbone of Industries, without transportation, it is next to impossible to carry business. In this article we shall discuss the place of supply of service of transportation of goods by road. Before discussing the place of supply of service of transportation of goods by road, we need […]...

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Supply of Capital Goods under GST: A Different Perspective

Goods and Services Tax - At the outset, I would like to state that this article is purely based on my (liberal) interpretation of the CGST Act and CGST Rules. I would not like to go into the vires or the rationality of the provisions discussed herein. I will, however, try my best to provide my understanding of the possible […]...

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Time, Value & Place of Taxable Supply – Why It Is Important To Know?

Goods and Services Tax - TIME, VALUE & PLACE OF TAXABLE SUPPLY WHY IT IS IMPORTANT TO KNOW TIME, VALUE AND PLACE OF SUPPLY? ♦ TIME OF SUPPLY: It means the point of time when it is considered to be supply of goods or services, if the seller knows the exact time then it will help him to recognize the […]...

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Concept of Supply: Sale and Services

Goods and Services Tax - Chapter overview: Section 7 (1) Meaning and Scope of supply Section 7 (1) (a): Both Business and Consideration > Any Supply of goods or services or both made or agreed to be made by a registered taxable person such as: > Barter, Exchange, Lease, Transfer, Disposal, Sale, Licence, Rental (BELT DSLR) > for a consideration, [&hellip...

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Place of supply for B2B MRO services in case of Shipping industry amended

Notification No. 03/2021-Integrated Tax [G.S.R. 383(E)] - (02/06/2021) - Seeks to amend Notification No. 4/2019-Integrated Tax dt. 30.09.2019 to change the place of supply for B2B MRO services in case of Shipping industry, to the location of the recipient so as to give effect to the recommended by GST Council in its 43rd meeting held on 28.05.2021 vide Notification No. 0...

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Recent Posts in "Place of Supply"

Ambiguity in GST Law regarding ‘Place of Supply’ & ‘Place of Registration’ in relation to Renting of Immovable Property

Whether a person who is already registered in one state has one immovable property in another state, is required to be registered in another state too for providing service related to Renting of Immovable property?...

Read More

GTA and Place of Supply of Service

The transportation of goods by road, is the backbone of Industries, without transportation, it is next to impossible to carry business. In this article we shall discuss the place of supply of service of transportation of goods by road. Before discussing the place of supply of service of transportation of goods by road, we need […]...

Read More

Supply of Capital Goods under GST: A Different Perspective

At the outset, I would like to state that this article is purely based on my (liberal) interpretation of the CGST Act and CGST Rules. I would not like to go into the vires or the rationality of the provisions discussed herein. I will, however, try my best to provide my understanding of the possible […]...

Read More

Time, Value & Place of Taxable Supply – Why It Is Important To Know?

TIME, VALUE & PLACE OF TAXABLE SUPPLY WHY IT IS IMPORTANT TO KNOW TIME, VALUE AND PLACE OF SUPPLY? ♦ TIME OF SUPPLY: It means the point of time when it is considered to be supply of goods or services, if the seller knows the exact time then it will help him to recognize the […]...

Read More

Concept of Supply: Sale and Services

Chapter overview: Section 7 (1) Meaning and Scope of supply Section 7 (1) (a): Both Business and Consideration > Any Supply of goods or services or both made or agreed to be made by a registered taxable person such as: > Barter, Exchange, Lease, Transfer, Disposal, Sale, Licence, Rental (BELT DSLR) > for a consideration, [&hellip...

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Place of supply for B2B MRO services in case of Shipping industry amended

Notification No. 03/2021-Integrated Tax [G.S.R. 383(E)] 02/06/2021

Seeks to amend Notification No. 4/2019-Integrated Tax dt. 30.09.2019 to change the place of supply for B2B MRO services in case of Shipping industry, to the location of the recipient so as to give effect to the recommended by GST Council in its 43rd meeting held on 28.05.2021 vide Notification No. 03/2021-Integrated Tax Dated 2nd [&hellip...

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Nature of Supply in case of Billing address is outside India & Ultimate Recipient is in India

Nature of Supply in case of Billing address is outside India and Ultimate Recipient is in India: 1. Export of Goods (Section 2(5) of IGST Act): Taking Goods out of India to a place outside India. In the above case Goods are not going out of India. Therefore, it can not be treated as export […]...

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Determination of Place of Supply of Goods & Services under GST

Ever wondered why they ask billing and shipping address separately. How to identify whether the transaction is covered under IGST or CGST/SGST? Place of supply (POS) is the answer. This article covers major cases which will help you to determine Place of supply. Export of services- Supplier is located in India, recipient is located outsid...

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GST on Sale of Goods outside India

Article explains GST Implication related to Sale of Goods outside India with a Practical Case Study.  Article has considered Advance Ruling of AAR Maharashtra in the case of INA Bearing India Private Limited, in which applicant has raised the question that Whether the sale of goods, which are located outside India, would be liable to [&h...

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Expansion of scope of supply under GST by Finance Bill, 2021

It is submitted that Section 7(1)(aa) is sought to be inserted retrospectively with effect from the 1’st July, 2017, vide Clause 99 of Finance Bill, 2021, so as to ensure levy of tax on ‘activities or transactions involving the supply of goods or services by any person, other than an individual, to its members or […]...

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