GST 2016

Analysis of Place of Supply rule of IGST sec-10 and “Bill To Ship To”

GST is principally “Destination based tax” which means tax will charged based on ultimate destination of Goods. Section 10 of IGST Act also confirm the same in Sec-10(1)(a), which says. “where the supply involves movement of goods, whether by the supplier or the recipient or by any other person, the place of supply of such goods shall be the location of the goods at the time at which the movement of goods terminates for delivery to the recipient;” But Sec-10(1)(b), has the different provision from stated above and this provision says the Place of supply will the location of Third party where the Goods move from one place other under instruction of third person, in such situation it is possible that Destination location of the Goods may not be the location of the Third person who has facilitated or instructed for the transaction.

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Pray

Dec 2017 Tithi

Click here for Nov 2017 Tithi Please find the Tithi for December, 2017 listed below : 31 Dec, त्रयोदशी 15:29:54 तक, अगला चतुर्दशी, शुक्ल पक्ष ॐ सूर्य देवं नमस्ते स्तु गृहाणं करूणा करं | अर्घ्यं च फ़लं संयुक्त गन्ध माल्याक्षतै युतम् || Om Surya Devam Namaste Stu Grihaanam Karoona Karam | Read more…

By whatsq, ago