Welcome to your Ch: 4 Place of supply - Goods (6 to 10)
6. Examine the following statements-
(i) It is compulsory to mention address of delivery for supply of goods.
(ii) Address of delivery is always place of supply.
7. Examine the following statements-
(i) Where taxable value of supply of goods or services is ₹ 50,000, supplier is required to mention name and address of unregistered recipient and also the address of delivery.
(ii) Address of recipient and address of delivery is always same.
8. Examine the following statements where goods are sent on approval by delivery challan, what is the place of supply?
9. Examine the following statements in the light of Section 10(1)(b) of IGST Act, 2017-
(i) The person in whose direction the goods are delivered by the supplier has deemed to have received the goods.
(ii) The recipient to whom goods has been delivered by the supplier is the place of supply.
10. Examine the following statements in the light of Section 10(1)(b) of IGST Act, 2017. All persons are registered in GST. UP (Person U) receives an order from one of his customer of MP (Person M) to supply 100 units of mobile phone. UP (Person U) directs one of his supplier of Delhi (Person D) to deliver 100 units of mobile phone in MP (Person M).
(i) Person D (Delhi) shall issue an invoice in the name of recipient Person U (UP) which is also a place of supply. Place of delivery being MP (Person M). It is case of Inter-State Supply. Person U can claim IGST credit.
(ii) Person U (UP) shall also issue an invoice in the name of recipient Person M (MP) which is also a place of supply. It is case of Inter-State Supply. Person M can claim IGST credit.
