Determine the place of supply (with correct legal provision) under the following independent cases having regard to the provision of the GST law: (i) Mufat is a person registered under GST in the state of Rajasthan who i

CS Professional · Advanced Tax Laws · PYQS · December 2023
Determine the place of supply (with correct legal provision) under the following independent cases having regard to the provision of the GST law: (i) Mufat is a person registered under GST in the state of Rajasthan who intends to export goods to a person Chinmay located in Taiwan. Mufat avails the service of transportation of goods by air to Taiwan from an air cargo operator Fazal, who is also registered under GST in the state of Punjab.

Answer & Explanation:

Place of supply will be Taiwan i.e. destination of goods having regard to the provision of Section 12(8) of the Integrated Goods and Services Tax Act, 2017.

Topics: GST

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