Determine the place of supply in the following cases: X, who is having his registered place of business at Mumbai, placed an order to Y in Noida for delivering an air conditioner to Z in Pune.

CS Professional · Advanced Tax Laws and Practice · PYQS · June 2021
Determine the place of supply in the following cases: X, who is having his registered place of business at Mumbai, placed an order to Y in Noida for delivering an air conditioner to Z in Pune.

Answer & Explanation:

In this case, the place of supply would be considered as Mumbai, Maharashtra being the principal place of business as X is having his registered place of business at Mumbai, Maharashtra.

Topics: Central Goods and Services Tax Act, 2017 (CGST)

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