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

Mehta Agro (Pune) sells a consignment to an unregistered buyer, Ramesh, and delivers it to a warehouse in Nashik. The invoice records Ramesh's address as Indore, Madhya Pradesh. Under Section 10(1)(ca), what is the place of supply?

The place of supply is Indore. For a supply to an unregistered person, the place of supply is the address of that person recorded in the invoice, notwithstanding the movement-of-goods rule. The delivery point in Nashik does not decide the place of supply.

  1. ANashik, the location where movement terminates
  2. BIndore, the address of the unregistered recipient recorded in the invoiceCorrect
  3. CPune, the location of the supplier
  4. DNashik, because clause (a) overrides clause (ca)

Explanation

Clause (ca) applies to supplies to a person other than a registered person and operates notwithstanding clauses (a) and (c). The place of supply is the location per the address recorded in the invoice, which is Indore. Nashik is wrong because clause (a) is overridden. Pune would apply only if no address were recorded.

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