Place of supply

J&K

apply IGST

Place of Supply of Goods
Usually, in case of goods, the place of supply is where the goods are delivered.

So, the place of supply of goods is the place where the ownership of goods changes.

What if there is no movement of goods. In this case, the place of supply is the location of goods at the time of delivery to the recipient.

For example: In case of sales in a supermarket, the place of supply is the supermarket itself.

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J&k will be the place of supply

becz gst is a destination and consumption based tax

IGST ... will be charged

@ Vatsla Alagh.,

Is Customer received the gold in Shop or Send it to Customer's Place...?

@ raja PM- received in shop only.. payment too was made at shop through card

Then why Confusion for the supply...
It's just a intra state & Charge CGST and SGST...

Received different views..!!

Where there is no movement of goods, place of supply will be the location of such goods at the time of delivery (handing over) to the receiver. Therefore place of supply is Delhi and Hence charge CGST and SGST as it is a intrastate supply

yes padmannathan is correct.

What will be the scenario if such receiver is registered in J&K and still purchases the goods in delhi? In that case also POS will be delhi?

yes even then section 10(1)(c) applies and It will be intra state only. However what practically happens is that receiver will ask for IGST bill. Maybe inorder to curb such instances, govt recently came out with notification that incase of interstate supply, place of supply is compulsory in invoice.

You are right sir

 

but after purchasing J&K resident taking these goods to J&K then IGST will be charged, m i right?

so according to Section mentioned by you it depends upon the  movement of goods whether by the supplier or recipient,  right?

 

after purchasing if J&K resident taking goods to J&K, there is no supply element and hence no tax liability

yes section 10 classifies POS on the basis of movement of goods and not on the basis of registration of supplier/receipient

agreed,

but if purchaser asked for the raise invoice on the J&K address then IGST will be applicable?