Skip to content

CA Final · Indirect Tax Laws · Place of Supply

Ganga Stores, a registered supplier in Lucknow (Uttar Pradesh), sells goods to Ravi, an unregistered individual, and the goods are handed over to Ravi at the counter in Lucknow. In the invoice, Ravi's address is not recorded. Under Section 10(1)(ca), what is the place of supply?

The place of supply is Lucknow, the supplier's location. Under Section 10(1)(ca), when goods go to an unregistered person and the invoice does not record that person's address, the place of supply defaults to the supplier's location, so no residence or consumption test applies.

  1. AThe location of the supplier, being LucknowCorrect
  2. BThe place where Ravi usually resides
  3. CThe State in which Ravi later consumes the goods
  4. DIt cannot be determined and must be prescribed under sub-section (2)

Explanation

Clause (ca) provides that for supplies to a non-registered person, where the address of the person is not recorded in the invoice, the place of supply is the location of the supplier. Lucknow is the supplier's location, so sub-section (2) is not needed. Ravi's residence is irrelevant because it is not recorded.

Did you get it right without looking?

One question tells you little. A timed set on Place of Supply shows your real accuracy, how long you take and where you lose marks.

Practise Place of SupplyFree diagnostic mock

More Place of Supply questions