With reference to GST law, determine the place of supply with reasons in the following independent circumstances: (a) TJ Mart is a famous super market, a registered supplier in Hubli, Karnataka. On 18th March, 2024, Kuna
CS Executive · Tax Laws and Practice · PYQS · December 2024
With reference to GST law, determine the place of supply with reasons in the following independent circumstances: (a) TJ Mart is a famous super market, a registered supplier in Hubli, Karnataka. On 18th March, 2024, Kunal, a walk-in-customer not registered under the GST law, has purchased goods and has arranged for transport of these to Maharashtra. The practice of the taxpayer is not to record the full address of walk-in-customers, but to issue cash invoice for the supply. (b) HJ Bank, Trivandrum Branch, Kerala, having core banking services, has issued two demand drafts (DD) to two customers and has collected GST from them: One J, located at Chennai, an existing customer of Chennai branch, and K, a walk-in-customer.
Answer & Explanation:
Place of supply (a) As per the IGST (Amendment) Act, 2023, where supply is made by a registered person to an unregistered person, the place of supply shall be the address as recorded in the invoice and where no address is recorded, the location of the registered person. Hence in the given situation, the place of supply will be Karnataka. The goods were moved to Maharashtra, is immaterial. (b) Where a bank has supplied goods to a customer, the place of supply will be as per the records of the bank. In case there is no record pertaining to such customer, the place of supply will be the location of the registered office of the bank. Since Mr. J is an existing customer and his address is available with the bank, the place of supply will be the location of the customer. Hence it will be Tamil Nadu (Chennai). Mr. K being a walk-in-customer, since there will be no records, the place of supply will be Kerala (Trivandrum Branch).
Topics: GST
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