How to determine place of supply of Goods under IGST

How to determine place of supply of Goods other than import and Export.

Section 10 of IGST Law deal with place of supply of Goods other than supply of goods imported into or exported from India. In other words, we can say that section 10 deal with supply of goods from India to India. As per Section 10 of IGST Act : –

1. If Supply involve Movement of Goods, then place of supply of goods shall be location of the goods at the time when movements of goods terminates for delivery to the recipient. Movement of Goods can be made by the supplier or the recipient or by any other persons.

2. Where the supplier delivered the goods to recipient or any other person on the direction of a third person by way of transfer of documents of title of goods or otherwise, before or during the movements of goods then it shall be treated that the said third person has received the goods and the place of supply of such goods shall be principal place of business of such person.

3. If Supply does not involve Movement of Goods, then place of supply of goods shall be the location of such goods at the time of the delivery to the recipient.

4. If the goods are assembled or installed at site then the place of supply shall be place of such installation or assembly.

5. If the goods are supplied on board a conveyance including a vessel, a train, a motor vehicle or an aircraft then place of supply shall be the location at which such goods are taken on board.

How to determine place of supply of Goods in case of import and Export.

Section 11 of IGST Law deal with place of supply of Goods in case of goods imported into or exported from India.

1. Place of supply goods in case of goods imported into India shall be the location of the Importer.

2. Place of supply goods in case of goods exported from India shall be the location Outside India.

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