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  5. Section 10 Igst

Section 10 of IGST - Place of supply of goods other than supply of goods

Section 10 of IGST – Place of supply of goods other than supply of goods imported into, or exported from India. Complete Details for IGST Section 10. ||Section 10 of IGST – Place of supply of goods other than supply of goods imported into, or exported from India. Complete Details for IGST Section 10. ||Section 10 of IGST – Place of supply of goods other than supply of goods imported into, or exported from India. Complete Details for IGST Section 10. ||Section 10 of IGST – Place of supply of goods other than supply of goods imported into, or exported from India. Complete Details for IGST Section 10. ||Section 10 of IGST – Place of supply of goods other than supply of goods imported into, or exported from India. Complete Details for IGST Section 10. ||Section 10 of IGST – Place of supply of goods other than supply of goods imported into, or exported from India. Complete Details for IGST Section 10.

GST

Last Updated : September 18, 2023

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Section 10 of IGST - Place of supply of goods other than supply of goods
Content in this Article
Section 10 of IGST – Place of supply of goods other than supply of goods imported into, or exported from India. Complete Details for IGST Section 10. Detailed Analysis of all Sections of IGST Act 2017. In this IGST Section you may find all details for Place of supply of goods other than supply of goods imported into, or exported from India IGST Act 2017. Detailed Analysis of IGST Section 10 of Integrated goods & Service tax Act 2017. We Provide Complete Details for All IGST Section’s and In this article you may find all details for IGST Section 10. Check Section Wise Analysis of IGST Act 2017, Chapter Wise Analysis of IGST All Sections. in this article you may find complete details regarding Section 10 of IGST Act 2017 – Place of supply of goods other than supply of goods imported into, or exported from India, IGST all sections and definitions. Now Check more details from below….. Must Read – List of all sections of IGST

Section 10 of IGST - Place of supply of goods other than supply of goods imported into, or exported from India

(1) The place of supply of goods, other than supply of goods imported into, or exported from India, shall be as under,–
  • (a) where the supply involves movement of goods, whether by the supplier or the recipient or by any other person, the place of supply of such goods shall be the location of the goods at the time at which the movement of goods terminates for delivery to the recipient;
  • (b) where the goods are delivered by the supplier to a recipient or any other person on the direction of a third person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to the goods or otherwise, it shall be deemed that the said third person has received the goods and the place of supply of such goods shall be the principal place of business of such person;
  • (c) where the supply does not involve movement of goods, whether by the supplier or the recipient, the place of supply shall be the location of such goods at the time of the delivery to the recipient;
  • (d) where the goods are assembled or installed at site, the place of supply shall be the place of such installation or assembly;
  • (e) where the goods are supplied on board a conveyance, including 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
(2) Where the place of supply of goods cannot be determined, the place of supply shall be determined in such manner as may be prescribed. Recommended Articles –
  • GST Scope
  • GST Return
  • GST Forms
  • GST Rate
  • GST Registration
  • What is GST?
  • GST Invoice Format
  • GST Composition Scheme
  • HSN Code
  • GST Login
  • GST Rules
  • GST Status
  • Track GST ARN
  • Time of Supply

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