Determine the place of supply of goods/services in the following cases as per the provisions of the Integrated Goods and Services Tax (IGST) Act, 2017: JJ Paints Ltd., exported paints to London from Ahmadabad.

CS Executive · Tax Laws · PYQS · June 2019
Determine the place of supply of goods/services in the following cases as per the provisions of the Integrated Goods and Services Tax (IGST) Act, 2017: JJ Paints Ltd., exported paints to London from Ahmadabad.

Answer & Explanation:

As per section 11(b) of IGST Act, 2017 the place of supply of exported goods from India shall be the location outside India. In the present case, as JJ Paints Ltd., exported paints to London, therefore, the place of supply is London.

Topics: IGST Act, 2017

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