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

Discussion in 'GST (Goods & Service Tax)' started by Raju Choudhary, Apr 22, 2017.

  1. Raju Choudhary

    Raju Choudhary Active Member Staff Member

    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
     
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