IGST What is the meaning of location of supplier? under IGST

Raju Choudhary

Administrator
Staff member
#1
Location of supplier of goods: The term location of supplier of goods has not been defined
in the Revised Model IGST Law. Therefore, the location of goods may have to be
considered as the location of supplier since every taxable person is required to take
registration and pay tax the in respect of every taxable supply; thus ‘location of goods’
becomes the ‘location of supplier

Location of supplier of service: Location of supplier of service is defined under section
2(18) of the Revised Model IGST Law as under:

  • (a) where a supply is made from a place of business for which registration has been
    obtained, the location of such place of business;
  • (b) where a supply is made from a place other than the place of business for which
    registration has been obtained, that is to say, a fixed establishment elsewhere, the
    location of such fixed establishment;
  • (c) where a supply is made from more than one establishment, whether the place of
    business or fixed establishment, the location of the establishment most directly
    concerned with the provision of the supply; and
  • (d) in the absence of such places, the location of the usual place of residence of the
    supplier