IGST What is the place of supply where movement of goods is involved?

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

  1. Raju Choudhary

    Raju Choudhary Active Member Staff Member

    Ans. As per section 7(2) of the Revised Model IGST Law, place of supply involving movement of
    goods shall be the location of the goods where movement of goods terminates for delivery
    to the recipient.
    Illustration
    Location of supplierDelivery of goodsPlace of supplyNature of supplyTax
    KarnatakaAndhra PradeshAndhra PradeshInter-stateIGST
    KarnatakaKarnatakaKarnatakaIntra-stateSGST/CGST
     
Loading...

Share This Page