Distinct person & regular person POS
This query is : Resolved
19 November 2025
Goods transported to other than distinct person means general regular customer in one vehicle
Goods transported to only distinct person in one vehicle
Goods transported to genera regular customer & also distinct person in one vehice.
Transporter is in Maharashtra
Person who despatched goods in Gujrat
Ony Distinct persons goods delivered address is in orisa, M. P. Punjab, Hariyana, Rajasthan.
Regular customer ( other than distinct person ) goods delivered address accross India
Regular customer & distinct person goods delivered address accross India
Goods transporter ( Maharashtra) raised his invoice in the name of Gujrat unit ( Goods despatch party )
So in above 3 situation place of supply of service is in Gujrat is it ok or wrong , or distinct person supply POS is different.
Pl. Guide.
Goods transported to only distinct person in one vehicle
Goods transported to genera regular customer & also distinct person in one vehice.
Transporter is in Maharashtra
Person who despatched goods in Gujrat
Ony Distinct persons goods delivered address is in orisa, M. P. Punjab, Hariyana, Rajasthan.
Regular customer ( other than distinct person ) goods delivered address accross India
Regular customer & distinct person goods delivered address accross India
Goods transporter ( Maharashtra) raised his invoice in the name of Gujrat unit ( Goods despatch party )
So in above 3 situation place of supply of service is in Gujrat is it ok or wrong , or distinct person supply POS is different.
Pl. Guide.
20 November 2025
Place of supply (POS) for transportation services in your scenarios is not always Gujarat. It depends on whether the recipient is a distinct person or a regular customer.
Under Section 12(8) of the IGST Act (for domestic transactions):
- POS = Location of the recipient of service, if the recipient is a registered person.
- POS = Location where goods are handed over for transportation, if the recipient is unregistered.
Under Section 12(8) of the IGST Act (for domestic transactions):
- POS = Location of the recipient of service, if the recipient is a registered person.
- POS = Location where goods are handed over for transportation, if the recipient is unregistered.
20 November 2025
1. Goods transported to regular customer (not distinct person)
- Recipient: Regular customer (not a branch of the Gujarat unit).
- Invoice raised to Gujarat unit: Gujarat is not the recipient.
- POS: Location of the actual recipient (i.e., wherever the regular customer is located across India).
- Conclusion: POS is not Gujarat. It should be the location of the regular customer.
- Recipient: Regular customer (not a branch of the Gujarat unit).
- Invoice raised to Gujarat unit: Gujarat is not the recipient.
- POS: Location of the actual recipient (i.e., wherever the regular customer is located across India).
- Conclusion: POS is not Gujarat. It should be the location of the regular customer.
20 November 2025
2. Goods transported only to distinct persons (branches of Gujarat unit)
- Recipient: Distinct persons (Orissa, MP, Punjab, Haryana, Rajasthan units of Gujarat entity).
- Invoice raised to Gujarat unit: Acceptable, as distinct persons are part of the same legal entity.
- POS: Location of the recipient, i.e., the respective state of the distinct person.
- Conclusion: POS is the state of each distinct person, not Gujarat.
- Recipient: Distinct persons (Orissa, MP, Punjab, Haryana, Rajasthan units of Gujarat entity).
- Invoice raised to Gujarat unit: Acceptable, as distinct persons are part of the same legal entity.
- POS: Location of the recipient, i.e., the respective state of the distinct person.
- Conclusion: POS is the state of each distinct person, not Gujarat.
20 November 2025
3. Goods transported to both regular customers and distinct persons in one vehicle
- Mixed recipients: Some are distinct persons, some are regular customers.
- Invoice raised to Gujarat unit: Not valid for regular customers.
- POS:
- For distinct persons → their respective states.
- For regular customers → their own locations.
- Conclusion: POS is split. Gujarat is not the correct POS for all.
- Mixed recipients: Some are distinct persons, some are regular customers.
- Invoice raised to Gujarat unit: Not valid for regular customers.
- POS:
- For distinct persons → their respective states.
- For regular customers → their own locations.
- Conclusion: POS is split. Gujarat is not the correct POS for all.
20 November 2025
Thanks sir,
There is a one query - is only billing address is treated as service recipient or actual goods delivered destination by transportation address is treated as service recipient. There is our confusion.
There is a one query - is only billing address is treated as service recipient or actual goods delivered destination by transportation address is treated as service recipient. There is our confusion.
20 November 2025
Goods recipient if registered under GST...
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