B2B bill supplier is in Kerala buyer is registried in Karnataka goods delivered by the supplier in a place in Kerala asper the instructions of buyer
what is place of supply ?
applicable tax IGST or cgst/sgst ?
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Place of supply
Replies (4)
As per section 10(1) (b) of the IGST act 2017 , IGST will be applicable .
please confirm with others also.
agreed with mr. prasad nilugal
according to section 10(1)(b) Of IGST ACT place of supply will be karnataka , as it will b deemed that gooda has been received by buyer in karnataka , accordingly IGST WILL be charged
according to section 10(1)(b) Of IGST ACT place of supply will be karnataka , as it will b deemed that gooda has been received by buyer in karnataka , accordingly IGST WILL be charged
Agreed with Mr. Prasad Nilugal.
Extract of Section 10 of IGST Act 2017
1(b) where the goods are delivered by the supplier to a recipient or any other person on the direction of a third person, it shall be deemed that the said third person has received the goods and the place of supply of such goods shall be the principal place of business of such person.
Principal place of business of byuer in our case is Karnataka.
Referring to above provision, Place of supply in this case shall be Karnataka.
Hope it helps.
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