Question 5 - What would be the place of supply where goods are removed - FAQ on GST dated 21.9.2016 based on Draft Model GST
FAQ on GST dated 21.9.2016 based on Draft Model GST
Chapter 22
Place of Supply of Goods and Service
Contents
Q 5. What would be the place of supply where goods are removed?
Ans. The place of supply of goods shall be the location of the goods at the time at which the movement of goods terminates for delivery to the recipient. (Section 5(2) of IGST Act)