Determine the place of supply according to IGST Act, 2017 in the following independent cases: (ii) Ajay Spinners Ltd. imports electric food processors from USA for its Kitchen Store in Bhilwara (Rajasthan). Ajay Spinners
CS Professional · Advanced Tax Laws · PYQS · December 2022
Determine the place of supply according to IGST Act, 2017 in the following independent cases: (ii) Ajay Spinners Ltd. imports electric food processors from USA for its Kitchen Store in Bhilwara (Rajasthan). Ajay Spinners Ltd. is registered in Rajasthan.
Answer & Explanation:
As per section 11(a) of the Integrated Goods and Services Tax (IGST) Act 2017, if the goods have been imported in India, the place of supply of goods is the place where the importer is located. Thus, in the present case, the place of supply of the goods imported by Ajay Spinners Ltd. is Bhilwara (Rajasthan).
Topics: GST
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