Place of Supply under IGST

Summary:

The Place of Supply under IGST note provides an analysis of the place of supply under IGST and covers the four sections related to it. Section 10 deals with the place of supply of goods other than the supply of goods imported into or exported from India. If the supply involves the movement of goods, the place of supply of such goods shall be the location of goods at the time at which the movement of goods terminates for delivery to the recipient. If the supply does not involve the movement of goods, the place of supply shall be the location of such goods at the time of delivery to the recipient. If the goods are supplied and assembled or installed simultaneously, the place of supply shall be the place of such installation or assembly. If the goods are supplied on board a conveyance, the place of supply shall be the location at which such goods are taken on board.

Excerpt:

Place of Supply under IGST

Section 10 – Place of supply of goods other than supply of goods imported into, or exported from India.
Section 11 – Place of supply of goods imported into, or exported from India.
Section 12 – Place of supply of services where the location of supplier and recipient is in India.
Section 13 – Place of supply of services where the location of supplier or location of recipient is outside India.

Where the goods are delivered by the supplier to a recipient or any other person on the direction of a third person before or during the movement of goods, either by way of transfer of documents of title to the goods or otherwise, it shall be treated that the said third person has received the goods and the place of supply of such goods shall be the principal place of business of such person [10 (1)(b)].