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Place of Supply

akhilesh tiwari (private worker) (238 Points)

19 March 2019

Sir I have one query for my company is in Maharashtra and my site is running in MP my site supervisor purchased AC machine from MP supplier and he raised invoice in the name of my company which is in Maharashtra, so in this case what will be place of supply and what GST to be charged ??

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19 Replies

Priya Kashyap (Student) (7048 Points)
Replied 19 March 2019

place if supply shall be Maharashtra
IGSt imposed since qualifies as supply with consideration

akhilesh tiwari (private worker) (238 Points)
Replied 19 March 2019

but ma'am there is no third party involve and goods terminates in Mp

Priya Kashyap (Student) (7048 Points)
Replied 19 March 2019

but he what is site? website ?

akhilesh tiwari (private worker) (238 Points)
Replied 19 March 2019

site means working place

Priya Kashyap (Student) (7048 Points)
Replied 19 March 2019

your site working as an agent for the company so I think it's no problem to call it intra state,yes you're right I think

Nilesh Pandya (proprietor) (304 Points)
Replied 19 March 2019

As the purchaser is in different state, IGST will be applicable. Here place of delivery is as per purchaser's convenience. The purchaser has to get registered in MP to get CGST+SGST.

1 Like

Priya Kashyap (Student) (7048 Points)
Replied 19 March 2019

sorry Nilesh I opened that of mine first and then this, didn't know you answered..

coming to the point the things is his good terminates in MP AND SITE IS IN MP?

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akhilesh tiwari (private worker) (238 Points)
Replied 19 March 2019

I agree with Priya ji

Nilesh Pandya (proprietor) (304 Points)
Replied 19 March 2019

Goods here is delivered/terminated at the direction of purchaser, who is registered at Maharashtra.

1 Like

akhilesh tiwari (private worker) (238 Points)
Replied 19 March 2019

@ nilesh Patra, I have one more doubt, suppose I have registered office in Delhi and my firm works for assembling of furniture, I have purchased parts of furniture in Punjab from any seller In Punjab so which tax will impose on me while purchasing parts of furniture

Priya Kashyap (Student) (7048 Points)
Replied 19 March 2019

Akhilesh gotchaa!
The POS will be the Maharashtra .
As billing is done to Maharashtra Address & ship to MP address .

Goods are delivered by the supplier to a recipient or any other person (Site at MP), on the direction of a third person (Maharashtra)

It shall be deemed that the said third person has received the goods and the POS of such goods shall be the principal place of business of such person.

Note :

If your MP site address is Registered , then Maharashtra Has to raise the Bill for same to MP site address.

1 Like

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 20 March 2019

Yes , agree with @ Priya Kashyap

If no site is not registered then no need bill from Maharashtra to mp

1 Like

venkata krishna reddy (chartered accountant) (792 Points)
Replied 20 March 2019

Originally posted by : Priya Kashyap
	Akhilesh gotchaa!The POS will be the Maharashtra . As billing is done to Maharashtra Address & ship to MP address . Goods are delivered by the supplier to a recipient or any other person (Site at MP), on the direction of a third person (Maharashtra)It shall be deemed that the said third person has received the goods and the POS of such goods shall be the principal place of business of such person.Note : If your MP site address is Registered , then Maharashtra Has to raise the Bill for same to MP site address.