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CS Executive · Tax Laws and Practice · Time, Value and Place of Supply

Under the IGST Act, 2017, where goods are supplied involving movement of goods, whether by the supplier, the recipient or any other person, what is the general place of supply of such goods?

The place of supply is the location where the movement of goods terminates for delivery to the recipient. The supplier's location, place of manufacture or the recipient's registered office does not decide it when goods are actually moved to a different delivery point.

  1. AThe location of the supplier at the time the order is placed
  2. BThe location where the movement of goods terminates for delivery to the recipientCorrect
  3. CThe location where the goods were manufactured
  4. DThe location of the recipient's registered office, even if delivery is elsewhere

Explanation

For a supply involving movement of goods, the place of supply is the location where the movement terminates for delivery to the recipient. The supplier's location determines the location of supplier, not the place of supply, so option A confuses the two concepts.

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