With reference to GST law, determine the place of supply with reasons in the following independent circumstances: ABH Machine Ltd., registered in the State of Karnataka, supplied a machinery to BHY Ltd., registered in th
CS Professional · Advanced Tax Laws · PYQS · June 2025
With reference to GST law, determine the place of supply with reasons in the following independent circumstances: ABH Machine Ltd., registered in the State of Karnataka, supplied a machinery to BHY Ltd., registered in the State of Rajasthan. However, this machinery was assembled and installed at the wind mill of BHY Ltd., which was located in the State of Gujarat.
Answer & Explanation:
Section 10(1)(d) of the IGST Act, 2017 provides that if the supply involves goods which are to be installed or assembled at site, the place of supply shall be the place of such installation or assembly. Thus, in this case, the place of supply shall be the site of assembly of machine, i.e., the state of Gujarat.
Topics: GST
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