Place of Supply of Goods & Service-IGST Law-2016

Last updated: 11 July 2017

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Supply is wider term used in GST law as the GST is based on Supply only. Now the question arises what is supply. Supply is transfer of goods and services on which GST will be imposed. Supply has been elaborated in IGST law whether the supply is interstate supply or Intra-State supply. This is important aspect of GST because if the supply is Intra-State, then CGST and SGST will be attracted otherwise if the supply is Inter State then IGST will be levied. To understand whether the transaction is Inter State or Intra-State or Import or Export, it is important to understand the provision of Place of Supply which has been provided in Section- 10 to 14 of the IGST Law. #pdf

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Submitted by CA. Peeyush Sharma · Posted 11 July 2017 · Other files by CA. Peeyush Sharma · Report

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