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CMA Final · Indirect Tax Laws and Practice · Place of Supply

Anand Stores (Surat, Gujarat) sells a refrigerator to an unregistered customer who collects it from the shop. The invoice records only the customer's State as Rajasthan and no street address. The customer takes the refrigerator home in Surat. Under Section 10 as given, what is the place of supply?

The place of supply is Rajasthan. For an unregistered recipient, clause (ca) uses the address in the invoice, and its Explanation deems recording of just the State as recording the address. The shop-delivery rule is overridden.

  1. AGujarat, because the goods were delivered at the shop
  2. BGujarat, because the address is not fully recorded
  3. CRajasthan, because recording the State is deemed recording the addressCorrect
  4. DDetermined by prescribed manner as location cannot be fixed

Explanation

The supply is to an unregistered person, so clause (ca) applies despite clause (c). The Explanation says recording the name of the State is deemed recording the address. The place of supply is therefore Rajasthan. Option B is wrong because only a missing address, not a missing street, triggers the supplier's location.

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