07 December, 2015

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Place of Supply of Goods under Model GST Act, 2016

Place of Supply of Goods under Model GST Act, 2016
CA Ankit Gulgulia (Jain) | ankitgulgulia@gmail.com
15.Place of supply of goods

(1)The provisions of this section shall apply to determine the place of supply of goods.

[(2) Where the supply, including a distance supply, involves movement of goods, the place of supply of such goods shall be the location at which the goods are delivered to the receiver.]

Explanation—The  expression  "distance  supply"  shall  mean  a  supply  of  goods  which satisfies the following conditions:


(a) the goods are supplied to a buyer located in another State,

(b) the supplier arranges the transport of goods.

(3) Where the supply does not involve movement of goods, the place of supply shall be the location of such goods at the time of the delivery to the receiver.

(4) Where the goods are assembled or installed at site, the place of supply shall be the place of such installation or assembly.   

(5) Where the goods are supplied on board a conveyance, such as a vessel, an aircraft, a train or a motor vehicle, the place of supply shall be the location at which such
goods are taken on board
.   


(6) Where the place of supply of goods cannot be determined in terms of sub-section (2), (3), (4) and (5), the same shall be determined by law made by the Parliament in accordance with the recommendations of the Council.   

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