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Place of Supply Section-10(1)(c)

Indirect Taxation

Is there any chance of IGST when there is no movement of goods? As Section-10(1)(c) relates to no movement of goods and in this scenario, all the time location of supply and place of supply become one and the same.

Udaya Kumar

CMA Inter

★ 920

23-Nov-22 20:34

456

Answers (8)

And what if a person from Mumbai is selling his immovable property(office including furniture) which is located in Delhi. The recipient is from Chennai. What is the place of supply?

Thread Starter

Udaya Kumar

CMA Inter

★ 920

23-Nov-22 20:37

Selling of immovable property is not a SUPPLY . But renting is SUPPLY.

Shankari C

CA Inter

★ 12K+

23-Nov-22 21:47

I'm not sure about the place of supply.

Shankari C

CA Inter

★ 12K+

23-Nov-22 21:50

Shankari C

Selling of immovable property is not a SUPPLY . But renting is SUPPLY.

But it includes furniture.

Thread Starter

Udaya Kumar

CMA Inter

★ 920

23-Nov-22 22:04

Shankari C

I'm not sure about the place of supply.

The place of Supply is Delhi but to sell that immovable property(office including furniture) that person should register his office in Delhi as it becomes a distinct person. So, after registration again his location of supply becomes Delhi, and the Place of Supply is Delhi, and it is Intra State Supply.

Thread Starter

Udaya Kumar

CMA Inter

★ 920

23-Nov-22 22:08

Thread Starter

Udaya Kumar

Okay

Shankari C

CA Inter

★ 12K+

24-Nov-22 09:37

Thread Starter

Udaya Kumar

But it includes furniture.

POS shall be place where goods are handed over for delivery to the recipient/ they are made available.

Shiva Teja

Faculty

25-Nov-22 14:41

IGST also possible.

Shiva Teja

Faculty

25-Nov-22 14:42