Home Case Index All Cases GST GST + AAR GST - 2020 (6) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (6) TMI 162 - AAR - GSTLevy of GST - ex-factory inter-State supplies - What tax should be charged on ex-factory inter-State supplies? - HELD THAT:- In case of ex-factory inter-State sales affected by the applicant, the goods are made available by the supplier to the recipient at the factory gate, but this is not the point where movement terminates since the recipient subsequently assumes the charge for transportation of the goods up to the destination in another state. Thus, termination of the movement of goods evidently takes place at the location (in a different state) to which the goods are consigned/destined and such movement is effected by the recipient or by any other person such as transporter authorized by the recipient. The place (in the other state) where the goods are destined turns out to be the ‘place of supply’ in terms of Sec. 10(1)(a) ibid. Consequently, the ‘location of supplier’ and the ‘place of supply’ fall under different states and the supply qualifies as inter-State supply - the supplier in the stated instance is liable to charge IGST in respect of ex-factory inter-State supplies made by them.
|