Welcome to your Ch: 4 Place of supply - Goods (16 to 20)
16. Examine the following statements in the light of Section 11 of IGST Act, 2017. Person J of Jammu and Kashmir has an establishment in Canada. It receives an order for supply of spices to Mexico. It asks it’s establishment in Canada to supply spices to Mexico. Person J receives consideration in foreign exchange in India which it later on re-imburses to Canada. What shall be the place of supply and whether consideration received shall form part of ATO?
(i) Place of supply is India and it is a case of export of goods for which refund can be claimed by the exporter.
(ii) This case falls in Schedule III and is no supply.
17. Examine the following statements. Person H of Himachal Pradesh is an intermediary. It has earned commission for facilitating a transaction between Person A who is located in USA and Person B who is located in Chile. The goods are transported from Chile to USA. What shall be the place of supply and whether commission earned shall form part of ATO?
(i) Person H being an intermediary who earns commission is taxable in India but exempt as per S.No 12AA.
(ii) Place of supply is Himachal Pradesh.
(iii) It is a case of Intra State supply.
(iv) It is a case of No Supply as per Schedule III
18. Examine the following statements in the light of Section 11 of IGST Act, 2017. Person A of Assam imports machinery from Australia. Machine is imported by sea route and lands at Paradip Port, Odisha on 18-5. The machine is transported to Inland Container Depot, Haldia, West Bengal on 20-5. On 19-5 Person A endorses bill of lading to Person G of Goa. Bill of entry is filed by Person G at Haldia Port for clearance of home consumption.
(i) Person A shall pay tax for endorsement of bill of ladingas it is taxable supply.
(ii) Place of supply is Goa.
19. Examine the following statements in the light of Section 11 of IGST Act, 2017. Person A of Assam imports machinery from Australia. Machine is imported by sea route and lands at Paradip Port, Odisha on 18-5. The machine is transported to Inland Container Depot, Haldia, West Bengal on 20-5. Bill of entry for warehousing is filed by Person A at Haldia Port on 22-5. On 25-5 Person A endorses custom warehouse receipt to Person G of Goa.
(i) This is case of no supply.
(ii) This is case of exempt supply
