The place of supply (POS) as per section 10 of the IGST Act, 2017 in case of where supply not involving movement of goods whether by the supplier or the recipient shall be ______.

CS Executive · Tax Laws and Practice · PYQS · December 2020
The place of supply (POS) as per section 10 of the IGST Act, 2017 in case of where supply not involving movement of goods whether by the supplier or the recipient shall be ______.
(A) location of such goods at the time at which the movement of goods terminates for delivery to the recipient
(B) deemed that the third person has received such goods and principal place of business of such person shall be the place of supply
(C) location at which such goods are taken on conveyance
(D) location of such goods at the time of the delivery to the recipient

Answer & Explanation:

Correct Answer: Option (D)

Official answer key: (D).

Topics: Place of Supply

Open in Interactive Practice Hub · Full Practice Hub · Chapter Weightage · More in this subject

Related Questions in this Topic