Place of supply

Page no : 2

Padmanathan Kv (2127 Points)
Replied 01 March 2019

as per section 10 it would be intrastate and IGST will not be applicable.

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Dharam (CA FINAL) (164 Points)
Replied 01 March 2019

NOT AGREED,

becz if a purchaser from J&K coming to Delhi to purchase some goods and after purchasing goods he takes these goods to J&K

then as per Section 10 (1) (c) IGST WILL BE CHARGED

Padmanathan Kv (2127 Points)
Replied 01 March 2019

okay sir, thanks for clarifying

subhagan sreerangam (7040 Points)
Replied 01 March 2019

thank you and congratulations

Dharam (CA FINAL) (164 Points)
Replied 01 March 2019

SECTION 10(1)(a) will be applicable here if movement of goods is involved

section 10(1)(c) will be applicable here if movement of goods does not involve

accordingly place of supply will be decided and tax applicability will come in to existence.

and thank you Mr. Padmanathan Kv for replying

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Padmanathan Kv (2127 Points)
Replied 01 March 2019

and important point is movement should be before the transfer of right in goods. Ie if i purchase a goods from delhi and then take it to J&k it would not be considered movement for the purpose of section 10. my view

Dharam (CA FINAL) (164 Points)
Replied 01 March 2019

LETS WAIT TO COME OTHERS VIEW ON THIS, WILL BE BETTER FOR UNDERSTANDING

becz main matter is to understand the things better, so we can increase our knowledge .

AND THANKS A LOT FOR DISCUSSION

Trilochan mohapatra (----) (249 Points)
Replied 02 March 2019

if the customer is registered in j&k and giving the J&K address, IGST will b charged.(clarified by dept)
if he is unregistered, then it will b intra-state.

1 Like

stapler (bus) (282 Points)
Replied 02 March 2019

The simplicity and ease of compliance has been vitiated and taken away by this system...why just not one GST, why I/S/UT GSTs? Just to give rise to disputes and litigations? Or just to ensure that 'Ezz of doing "bizzness" remains a 'jumla'

GST is purely a technologically managed taxation. But the present taxation is not a one nation one tax scenerio as claimed. When source and destination states' names and codes are clearly mentioned in every transaction, why can't the computers of GSTN calculate, and for that matter, automatically divide/allocate the collected tax amongst the stakeholders, ie., the States & the Centre. Why this burdern and complexities of law has been saddled on an assessee to appropriate GST into IGST/CGST/SGST under Centre-state acts? The formula for tax division/compensation has been agreed to and adopted by the Council. Why can't GSTN computers do the simple mathematics on the collected revenue of one Tax (GST...and not IGST/CGST/SGST!) on the basis of state codes mentioned every where- in invoices, returns etc.? Hope political parties take cognizance of this in the interest of people, (or at least the voter compels them to take notice of this ). Pls do share your views.

Had the GST introduced been a single rate single GST, situation would have been altogether different and there would be ease of doing business as well as ease of compliance.

Dharam (CA FINAL) (164 Points)
Replied 02 March 2019

thanku sir

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Padmanathan Kv (2127 Points)
Replied 03 March 2019

As per Section 10(1)(a) the movement of goods can be by even the recipient.
Hence I take back my previous views.

If the jewellery is purchased from Delhi and is transported back to J&K by purchaser, S 10(1)(a) can apply and it can be inter state supply.

I donnot wish to confuse the original questioner. as POS has to be decided case to case basis

subhagan sreerangam (7040 Points)
Replied 03 March 2019

thank you and congratulations

Pankaj Rawat (GST Practitioner) (55042 Points)
Replied 04 March 2019

As per Section 10(1)(a) IGST Act : POS is Location of the goods at the time of at which the movement of goods terminates for delivery to the recipient hence CGST/SGST shall be applicable.

Pankaj Rawat (GST Practitioner) (55042 Points)
Replied 04 March 2019

Yes ,... If supplier is supplying it by transporting to J&k then the POS will be J&k , IGST will attract , but if the delivery is done on counter at Delhi then surely it's CGST/SGst is charged