- In respect of goods, the place of supply shall be the location at which such goods are taken on board. (Section 10 of IGST Act)
- However, in respect of services, the place of supply shall be the location of the first scheduled point of departure of that conveyance for the journey. (Section 12 and 13 of IGST Act)
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- What will be the place of supply if the goods are delivered by the supplier to a person on the direction of a third person under GST?
- What is the default presumption for place of supply in respect of B2B supply of services under GST?
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