Determine the place of supply according to the provisions of Integrated Goods and Services Tax Act, 2017 in the following cases: M from Mumbai enters into contract with the Indian Railways controlling office situated in
CS Professional · Advanced Tax Laws and Practice · PYQS · December 2018
Determine the place of supply according to the provisions of Integrated Goods and Services Tax Act, 2017 in the following cases: M from Mumbai enters into contract with the Indian Railways controlling office situated in U.P. for sale of food items in the trains from Mumbai to Delhi.
Answer & Explanation:
As per section 10 (1) (e) of IGST Act, 2017, where the goods are supplied on board a conveyance, the place of supply shall be the location at which such goods are taken on board. In the given case, M from Mumbai supplying food items in the train from Mumbai to Delhi, assuming that food items are taken on board at Mumbai, therefore, place of supply shall be Mumbai.
Topics: Integrated Goods and Services Tax Act, 2017
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