Place of supply in gst

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Dear All,

Request forclarification...... in case of retail sales made through our own website or through amazon... when the billing address is different from shipping address, place of supply = shipping address .......

(as the law says sec 10(1)(b) - place of supply of such goods shall be the principal place of business of such person) -

but in my case - it is a normal person who is not registered, therefore this provision will not apply and the ultimate delivery would be considered (as law is destination based tax)....

Replies (5)
Are selling your goods on behalf of Amazon or on your own website

In this case my intention of the question was selling on my own website...

But for confirmation - selling on amazon will also have the same impact as the transaction between ultimate buyer and seller is separate

a) Location of the recipient of services:

S.NoCaseLocation of Recipient of Service
A. where a supply is received at a place of business for which the registration has been obtainedsuch place of business
B. where a supply is received at a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere)such fixed establishment
C. where a supply is received at more than one establishment, whether the place of business or fixed establishmentthe location of the establishment most directly concerned with the receipt of the supply
D. in absence of such placesthe location of the usual place of residence of the recipient;

b) Location of the provider/supplier of services:

S.No CaseLocation of Supplier of Services
A. where a supply is made from a place of business for which the registration has been obtainedthe location of such place of business
B. where a supply is made from a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere)the location of such fixed establishment;
C. where a supply is made from more than one establishment, whether the place of business or fixed establishment,the location of the establishment most directly concerned with the provision of the supply
D. in absence of such places,the location of the usual place of residence of the supplier;

 

Sorry sir this is related to goods

Yes , if selling on behalf of E-COMMERCE operator Registration is mandatory as  per section 24 Act.

Unregistered person cannot supply Interstate

 


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