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Explanation of section 10(1)(b)

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This query is : Resolved

Dheeraj Somani (Querist)

20 March 2019 My query based on section 10(1)(b) of IGST Act.
What is the explanation of third person under this section whether it is based on different PAN basis or GST registration basis.

CA Anita Bhadra

CA Anita Bhadra (Expert)

20 March 2019 Third person means the original purchaser ( who will have different registration under GST ) . He will instruct supplier to deliver the goods to any person .

Sec 10(1)(b) :- Where the goods are delivered by the supplier to a recipient or any other person on the direction of a third person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to the goods or otherwise, it shall be deemed that the said third person has received the goods and the place of supply of such goods shall be the principal place of business of such person;”

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