Clarification on Place of Supply Provisions under Section 10(1)(ca) of the IGST Act, 2017

Last updated: 27 June 2024

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This notification provides a clarification regarding the place of supply provisions under Section 10(1)(ca) of the IGST Act, 2017. The amendment, which came into effect on 1st October 2023, specifically addresses the supply of goods to unregistered persons. The full details of this clarification can be found in the attached notification.

F.No. CBIC-20001/4/2024-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** North Block, New Delhi Dated the 26th June, 2024 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/

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FAQ :

This notification clarifies the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Services Tax Act, 2017, concerning the place of supply of goods to unregistered persons.

The provisions of the Integrated Goods and Services Tax (Amendment) Act, 2023, came into force with effect from 1st October 2023.

Section 10(1) of the Integrated Goods and Services Tax Act, 2017, specifically clause (ca), is being clarified.

This clarification is relevant for various tax authorities including Principal Chief Commissioners, Chief Commissioners, Principal Commissioners, Commissioners of Central Tax, and Principal Directors General, Directors General.