XYZ registered in Maharashtra supplying goods to PQR who is buyer and registered in Maharashtra. XYZ issuing invoice on ex – works basis and handing over goods at factory gate to PQR. In this situation, whether it will be treated as movement of goods is taking place and therefore it will attract provisions of Section 10(1)(a) or it will be treated as does not involve movement of goods and therefore it will attract provisions of Section 10(1)(c) of IGST Act?
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Ex - Works Supply and Movement of Goods
Replies (1)
Ex works involves movement of goods either by supplier, recipient or any other person. 10(1) (a) applicable.You can also refer recent advance ruling in case of Penna Cements Industries Limited. it's welcome ruling in case of ex works. Hope it clarifies.
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