Place of Supply

Indirect Taxation

The receiver takes the goods from the ex-factory. Mr. Raj of Mumbai, Maharashtra gets an order of 100 TV sets from Sales Heaven Ltd. of Chennai, Tamil Nadu. Sales Heaven mention that it will arranged its own transportation and take TV sets from Mr. Raj's ex-factory what is the Place of Supply?

Udaya Kumar

CMA Inter

★ 920

23-Nov-22 22:04

505

Answers (2)

Best Answer

POS in these kind of cases depends upon the place where movement of goods terminates for delivery to recipient. Practically we decide based on where risk and reward is transferred.

Shiva Teja

Faculty

25-Nov-22 14:39

Place of supply means where the good are delivered here it may be ex factory but then also delivery of goods terminates at the buyer location so the answer for place of supply if chennai tamilnadu IGST

R Yashwanth Kumar

CA Final

★ 87K+

24-Nov-22 08:35