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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GST 23rd Meeting Highlights

GST 23rd Meeting Highlights   “Goods and Service Tax” Changes in GST return filling • The time period for filing GSTR-2 and GSTR-3 for the months of July, 2017 to March 2018 would be finalized by a Committee of Officers. Till then, filing of GSTR-1 will continue for the entire period Read more…

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India GST News: 1 Minute read 11th Oct 2017

Finance Minister @ColumbiaSIPA: The world can look forward to a bigger & cleaner Indian Economy in the coming years. @FinMinIndia pic.twitter.com/XAOrou2gOT — India in New York (@IndiainNewYork) October 10, 2017 IGST refund Scroll for 271 Shipping Bills amounting ₹10.5 Crs generated . IGST refund will be credited soon in exporters Read more…

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GST Council Decisions (1 to 20)

GST Council Decisions: We have kept all the decision of 22 GST council meeting from ASK GST Tweet feed in readable format. check more at : Twitter  OR/  Whatsq GST Feed  GST Rate changes as per 22 GST Council Meeting Press release for 22nd GST Council meeting

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Press release for 22nd GST Council meeting

Followings were the major points for 22nf GST council meeting Turnover for composition scheme raised from ₹75 Lakhs to₹ 1 crores. E-way bill provisions deferred till April 2018. Reverse charge to be abolished till 31.03.2018. Quarterly returns for taxpayers with annual turnover less than ₹1.5 crores. Tax to be paid Read more…

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Taxpayers can now make Core Field Amendments on the GST Portal

Taxpayers can now make Core Field Amendments on the GST Portal. pic.twitter.com/iyJxUpRq7O — GST Tech (@askGSTech) September 27, 2017 Please follow these steps. pic.twitter.com/uOAepnAvH5 — GST Tech (@askGSTech) September 27, 2017 Taxpayers not receiving OTP on their registered mobile number and email id, please note. #FAQ #OTP pic.twitter.com/L2qlhe8i5O — GST Read more…

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Home Buyers under GST

जीएसटी के तहत घर ख़रीदारों पर कोई अतिरिक्त बोझ नहीं हैं । माल और सेवा कर – अच्छा है सरल हैं #GSTSimplified pic.twitter.com/pdOsK6ElPc — [email protected] (@askGST_GoI) September 16, 2017 No additional burden on Home Buyers under GST #GoodAndSImpleTax #GSTSimplified pic.twitter.com/KcIDRgxzuh — [email protected] (@askGST_GoI) September 16, 2017

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