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Delve into Goods and Services Tax issues, sale of goods, bill to ship to, sale by transfer of title, goods clearance for installation, setting up of plant, intermediary services, air travel, and more under place of supply provisions with V. Raghuraman.
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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