Determine the place of supply in the following cases according to the provisions under IGST Act, 2017: (iii) Rajiv, a bank manager, is transferred from Agra (UP) to Pune (Maharashtra). Rajiv's family is stationed in Kanp
CS Professional · Advanced Tax Laws and Practice · PYQS · December 2021
Determine the place of supply in the following cases according to the provisions under IGST Act, 2017: (iii) Rajiv, a bank manager, is transferred from Agra (UP) to Pune (Maharashtra). Rajiv's family is stationed in Kanpur (UP). He hires sigma carrier of Agra (UP) registered in UP, to transport his household goods from Kanpur to Pune (Maharashtra).
Answer & Explanation:
The recipient being unregistered person, the place of supply is the location where goods are handed over for their transportation i.e. Kanpur, (UP). (Section 12(8) of Integrated Goods and Services Tax Act, 2017).
Topics: GST
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