Place of Supply of Goods under GST

• May 18, 2020
• CA Chandan Agarwal's Office

Introduction

The Place of supply of Goods is important to decide whether to charge CGST & SGST/UGST or IGST for a particular transaction. If a transaction falls under intra state supply then it attracts CGST & SGST/UGST and if a transaction falls under interstate supply it attracts IGST.

Inter State Supply of Goods

Inter State Supply has been defined under Sec-7 of the IGST act as under

1. Subject to provisions of Section 10, supply of goods, where the location of the supplier and the place of supply are in-

1. Two different states;

2. Two different Union territories: or

3. A state and a Union territory

Shall be treated as supply of goods in course of inter-state trade or commerce.

2. Supply of goods imported into the territory of India, till they cross the customs frontiers of India, shall be treated as supply of goods in course of inter-state trade or commerce.

Read on me: https://taxguru.in/goods-and-service-tax/place-supply-goods-gst.html