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    Exercises On The Place of Supply

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    ABHINAV S
    The document discusses examples of determining the place of supply for goods and services transactions under GST for different scenarios: 1. For movement of goods within and between states, the place of supply is the location where goods are delivered or made available to the recipient. IGST applies for inter-state supplies while CGST and SGST apply intra-state. 2. When there is no movement of goods, the place of supply is the location of goods at the time of delivery. 3. For goods supplied on a vessel or conveyance, the place of supply is where the goods are loaded on the conveyance. 4. Imports into India are placed at the location of the importer, while

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    Exercises On The Place of Supply

    Uploaded by

    ABHINAV S
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    The document discusses examples of determining the place of supply for goods and services transactions under GST for different scenarios: 1. For movement of goods within and between states, the place of supply is the location where goods are delivered or made available to the recipient. IGST applies for inter-state supplies while CGST and SGST apply intra-state. 2. When there is no movement of goods, the place of supply is the location of goods at the time of delivery. 3. For goods supplied on a vessel or conveyance, the place of supply is where the goods are loaded on the conveyance. 4. Imports into India are placed at the location of the importer, while

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    The document discusses examples of determining the place of supply for goods and services transactions under GST for different scenarios: 1. For movement of goods within and between states, the place of supply is the location where goods are delivered or made available to the recipient. IGST applies for inter-state supplies while CGST and SGST apply intra-state. 2. When there is no movement of goods, the place of supply is the location of goods at the time of delivery. 3. For goods supplied on a vessel or conveyance, the place of supply is where the goods are loaded on the conveyance. 4. Imports into India are placed at the location of the importer, while

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    12 views5 pages

    Exercises On The Place of Supply

    Uploaded by

    ABHINAV S
    The document discusses examples of determining the place of supply for goods and services transactions under GST for different scenarios: 1. For movement of goods within and between states, the place of supply is the location where goods are delivered or made available to the recipient. IGST applies for inter-state supplies while CGST and SGST apply intra-state. 2. When there is no movement of goods, the place of supply is the location of goods at the time of delivery. 3. For goods supplied on a vessel or conveyance, the place of supply is where the goods are loaded on the conveyance. 4. Imports into India are placed at the location of the importer, while

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    of 5

    Exercises on the place of supply

    I. Place of Supply When There is Movement of Goods

    Example 1- Intra-state sales


    Mr. Raj of Mumbai, Maharashtra sells 10 TV sets to Mr. Vijay of Nagpur,
    Maharashtra
    The place of supply is Nagpur in Maharashtra. Since it is the same state CGST & SGST
    will be charged.
    Example 2-Inter-State sales
    Mr. Raj of Mumbai, Maharashtra sells 30 TV sets to Mr. Vinod of Bangalore,
    Karnataka
    The place of supply is Bangalore in Karnataka. Since it is a different state IGST will be
    charged.
    Example 3- Deliver to a 3rd party as per instructions
    Anand in Lucknow buys goods from Mr. Raj in Mumbai (Maharashtra). The buyer
    requests the seller to send the goods to Nagpur (Maharashtra)
    In this case, it will be assumed that the buyer in Lucknow has received the goods &
    IGST will be charged.
    Place of supply: Lucknow (UP)
    GST: IGST
    Example 4- Receiver takes the goods ex-factory
    Mr. Raj of Mumbai, Maharashtra gets an order of 100 TV sets from Sales Heaven
    Ltd. of Chennai, Tamil Nadu. Sales Heaven mentions that it will arrange its own
    transportation and take TV sets from Mr. Raj ex-factory
    Place of supply: Chennai, Tamil Nadu
    GST: IGST
    Although the goods are received ex-factory i.e in Maharashtra by the recipient, the
    movement of the goods terminates for delivery to the recipient only at Chennai, Tamil
    Nadu. Irrespective of whether the supplier or the recipient is actually undertaking the
    movement of goods, the place of supply is the location of goods where movement of
    goods terminates for delivery to the recipient which is at Chennai. Hence, IGST is
    applicable.

    Example 5 – E-commerce sale


    Mr. Raj of Mumbai, Maharashtra orders a mobile from Amazon to be delivered to
    his mother in Lucknow (UP) as a gift. M/s ABC (online seller registered in Gujarat)
    processes the order and sends the mobile accordingly and Mr. Raj is billed by
    Amazon.
    Similar to example 3, it will be assumed that the buyer in Mumbai has received the
    goods & IGST will be charged.
    Place of supply: Mumbai, Maharashtra
    GST: IGST

    II. No Movement of Goods

    Example 1- No movement of goods


    Sales Heaven Ltd. (Chennai) opens a new showroom in Bangalore. It purchases a
    building for showroom from ABC Realtors (Bangalore) along with pre-installed
    workstations
    Place of supply: Bangalore
    GST: CGST& SGST
    There is no movement of goods (work stations), so the place of supply will be the
    location of such goods at the time of delivery (handing over) to the receiver.
    Note: There is no GST on purchase of building or part thereof. RENT of
    commercial space attracts GST
    Example 2- Installing goods
    Strong Iron & Steel Ltd. (Jharkhand) asks M/s SAAS Constructions (West Bengal)
    to build a blast furnace in their Jharkhand steel plant
    Place of supply: Jharkhand
    GST: CGST & SGST
    Although M/s SAAS is in West Bengal, the goods (blast furnace) is being installed at
    site in Jharkhand which will be the place of supply.

    Note: M/s SAAS will have to be registered in Jharkhand to take up this contract.
    They can opt to register as a casual taxable person which will be valid for 90 days
    (extendable by 90 days more, on basis of a reasonable cause).
    III. Goods Supplied on a Vessel/Conveyance

    Question 1 - Plane
    Mr. Ajay is travelling from Mumbai to Delhi by air. He purchases coffee and
    snacks while on the plane. The airlines is registered in both Mumbai and Delhi.
    Place of supply: Mumbai
    GST: CGST& SGST
    The food items were loaded into the plane at Mumbai. So, place of supply becomes
    Mumbai.
    Question 2- Plane- Business travel
    Mr. Ajay is travelling from Mumbai to Chennai by air on behalf of his company
    Ram Gopal and Sons (registered in Bangalore). In the plane he purchases lunch.
    The airlines is registered in Mumbai & Chennai.
    Place of supply: Mumbai
    GST: CGST & SGST
    The food items were loaded into the plane at Mumbai. So, place of supply becomes
    Mumbai. It does not matter where the buyer is registered.
    Question 3- Train
    Mr. Vinod is travelling to Mumbai via train. The train starts at Delhi and stops at
    certain stations before Mumbai. Vinod boards the train at Vadodara (Gujarat) and
    promptly purchases lunch on board. The lunch had been boarded in Delhi.
    Place of supply: Delhi
    GST: CGST & UTGST
    The food items were loaded into the train at Delhi. So, place of supply becomes Delhi.

    IV. Imports & Exports


    The place of supply of goods:

    • imported into India will be the location of the importer.


    • exported from India shall be the location outside India.

    Question 4 - Import
    Ms. Malini imports school bags from China for her shop (registered in Mumbai)
    Place of supply: Mumbai
    GST: IGST
    Question 5- Export
    Ms. Anita (Kolkata) exports Indian perfumes to UK
    Place of supply: Kolkata
    GST: Exempted
    ******

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