Place of Supply for Supply of Goods

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Place of Supply

Place of supply is very important for proper compliance under GST law. In case place of supply is wrongly determined, it may have vast implications as per the provision of the act.

 

Section 10 to Section 14 of IGST Act 2017 is used for determination of place of supply under GST. The summery of the same as under:-

 

1.      Section -10 :-  Used for the determination of the place of supply of goods other than export/import.

 

Section 10(1) :-

(a)             Supply involve movement of goods :- Place of supply will be location of goods at the time at which movement terminates for delivery to recipient.

(b)             Goods supplied on direction of the third person:- Place of supply will be principal place of business of the third person (address as per GST registration certificate)

(c)             Supply does not involve movement of goods :-   Place of supply will be location of the goods at the time of delivery of the recipient.

(d)            Goods are assemble or installed at the site :-  Place of supply will be place od such installation.

(e)             Goods supplied on  board a conveyance e.g. vessel, aircraft, train, vehicle etc. :-  Place of supply will be the location at which such goods are taken on board.

 

Section 10(2) :-  Where none of the above provision apply, place of supply would                                                                                              be determined in the manner to be prescribed.

2.     Section-11:-  Used for the determination of the place of supply in case of import & export of goods.

(i)                           Goods imported into India:-  The place of supply will be location of the importer.

                 (ii)                        Goods exported from India:-  The place of supply will be location   outside India.

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