Welcome to your Ch: 4 Place of supply - Goods (1 to 5)
1. Supplier is registered in Haryana, supply goods to recipient of Delhi who is also registered under GST. Supplier issues invoice in the name of the recipient. Recipient transport goods in his rickshaw. Examine the following statements-
(i) Place of supply is Delhi.
(ii) It is inter-state supply.
(iii) It can transport goods from Haryana to Delhi on
the basis of invoice and it does not require E-Way Bill.
(iv) Recipient can claim ITC.
2. Supplier is registered in Haryana, supply goods to recipient of Delhi who is retailer and is unregistered. Supplier issues invoice in the name of the recipient, specifying address of the recipient. Recipient consumes goods in Haryana itself. Examine the following statements-
(i) Place of supply is Haryana.
(ii) It is intra-state supply.
3. Supplier is registered in Haryana, supply goods to recipient of Delhi who is a consumer. Consumer do not provide it’s address. Consumer transport the goods from Haryana to Delhi. Examine the following statements-
(i) Place of supply is Haryana.
(ii) It is intra-state supply.
4. As per section 2(2) of CGST Act, 2017 address of delivery means........................
5. Address of delivery of recipient can be any address like......................
