Location of supplier and place of supply in gst regime.

C.A Prashanna (Business Analyst) (26 Points)

20 June 2017  

Location of supplier and Place of Supply in the following scenario:

  • In Procurement transaction: 

 Company A ltd. has Registration(GST) in Delhi, Karnataka, Andhra Pradesh and Tamil Nadu.

A purchase order is raised from Delhi to a Supplier located in Karnataka ordering him to Supply the Goods to the Warehouse located in Andhra Pradesh. The supplier invoice is posted centrally at Head office located in Karnataka.

What is the Location of Supply in this case?? Chapter V section 10(1)(a) or  10(1)(b) will be apply in this case??