570 likes | 592 Views
Goods & Services Tax. Issues in place of supply & IGST. Sale of goods. Sale of goods. Bill to ship to. Bill to Ship to. Bill to Ship to. Bill to Ship to. Sale by transfer of title to goods. Sale by transfer of title to goods. Sale by transfer of title to goods.
E N D
Goods & Services Tax Issues in place of supply & IGST
PLACE OF SUPPLY Provisions
Place of business [sec.2(85)] includes (a) a place from where the business is ordinarily carried on, and includes a warehouse, a godown or any other place where a taxable person stores his goods, provides or receives goods and/or services; or (b) a place where a taxable person maintains his books of account; (c) a place where a taxable person is engaged in business through an agent, by whatever name called
Recipient V.Raghuraman
Location of recipient of service 2(70) V.Raghuraman
Location of supplier of service 2(71) V.Raghuraman
Section 10(1)(a) Buyer Supplier Bangalore Coimbatore Bill Delivery Bill Good movement Trissure Place of supply Trissure