Place of suppl

Hey Jitendra! About your query on place of supply under GST for the scenario:

Scenario Recap:

• Registered taxpayer in Gujarat buys goods via auction from Delhi.

• Wants to sell goods directly in Rajasthan without bringing them into Gujarat.

GST Law Perspective:

1. Place of Supply of Goods (Section 10 of IGST Act):

   • For supply of goods, place of supply is where the goods are located at the time of supply.

   • If goods are supplied from one state to another, it’s an inter-state supply and attracts IGST.

2. In Your Case:

   • The taxpayer in Gujarat buys goods in Delhi (goods located in Delhi).

   • Then sells goods directly in Rajasthan without bringing goods to Gujarat.

   So, effectively, the goods move from Delhi → Rajasthan directly.

3. Can This Transaction Be Done?

   • Yes, this is allowed.

   • The transaction will be treated as a supply from Delhi (location of goods at time of supply to your buyer) to Rajasthan.

   • Your GST invoice should mention place of supply as Rajasthan.

   • IGST will be applicable on this inter-state supply.

   • You (the Gujarat taxpayer) are effectively making a direct interstate supply from Delhi to Rajasthan.

4. Additional Points:

   • You need to ensure the goods are not brought into Gujarat physically.

   • You should have proper documentation to show movement directly to Rajasthan.

   • You must register under GST in Gujarat (since you’re registered there) but no need for registration in Rajasthan if the supply is directly from Delhi.

   • If you stock goods in Rajasthan, then you may need registration there.

Summary:

• Yes, you can sell goods bought in Delhi directly in Rajasthan without bringing them into Gujarat.

• It will be treated as an inter-state supply from Delhi to Rajasthan.

• IGST applies.

• Proper documentation and GST invoicing is a must.