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Location of supplier and place of supply in gst regime.

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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??

 

Replies (1)
A of Rajasthan comes to Delhi. Bought some goods from the office of B of Delhi. B delivers the goods to A at his office in Delhi then finally A take the goods with him at his place of business i.e. Rajasthan. In such case What tax A will charge to B ?
Is it SGST & CGST as delivery given at his office i.e Delhi or
IGST as A take the goods with him at billing address which is Rajasthan following the consumption or destination base tax concept under gst ?


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