Gst-place of suppy
This query is : Resolved
abhay joshi
(Querist)
10 July 2016
X (Maharashtra) bills for supply of goods to Z(Haryana).Z asks to deliver goods to Y(Maharashtra). will this be inter-state supply of goods or inter-state as per GST.
CA Suresh Jain
(Expert)
06 December 2016
Section 7(3) of revised draft of IGST Law deals with this as under :-
(3) 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.
(3) 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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