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Place of Supply

Indirect Taxation

Ramesh a Registered person from Delhi buy a machine from Suresh who is a Registered person in Delhi but asks Suresh to deliver the machine to his godown in Mumbai. Now in this case what is the Place of Supply?

Udaya Kumar

CMA Inter

★ 920

01-Dec-22 00:31

186

Answers (3)

When there is a movement of goods involved in the supply, the location of the goods at the time of final delivery will determine the place of supply. The place of supply shall be the location of such installation if the supply includes the installation of the goods at the site.

Sowmiya A

CA Inter

★ 19K+

01-Dec-22 07:43

Sowmiya A

Mumbai will therefore be the place of supply.

Sowmiya A

CA Inter

★ 19K+

01-Dec-22 07:43

Mumbai Section 10(1)(a) gives place of supply when it involves movement (by supplier, reciepient or any other) of Goods - Place of Supply is the location of goods at the time at which the movement of goods terminates for delivery to the recipient;