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

Raju Choudhary

Administrator
Staff member
#1
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
[xtable]
{tbody}
{tr}
{td}Location of supplier{/td}

{td}Delivery of goods{/td}

{td}Place of supply{/td}

{td}Nature of supply{/td}

{td}Tax{/td}
{/tr}
{tr}
{td}Karnataka{/td}

{td}Andhra Pradesh{/td}

{td}Andhra Pradesh{/td}

{td}Inter-state{/td}

{td}IGST{/td}
{/tr}
{tr}
{td}Karnataka{/td}

{td}Karnataka{/td}

{td}Karnataka{/td}

{td}Intra-state{/td}

{td}SGST/CGST{/td}
{/tr}
{/tbody}
[/xtable]