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READING DOWN MODEL IGST ACT (PART-6)

Goods and Services Tax - GST - By: - Dr. Sanjiv Agarwal - Dated:- 23-7-2016 - The concept of place of 'supply of goods's new in indirect taxation as presently 'place of removal' is relevant in central excise and 'sale' is relevant for value added tax. With GST, place of removal will no longer be relevant which has been a subject matter of interpretation and litigation in the present law. Section 5 of Model IGST law provides for provisions to determine the place of supply .....

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ed to have received the goods 3. Where no movement of goods is involved Location of goods at the time of delivery to the recipient 4. Where goods are assembled / installed at site Place of installation or assembly 5. Where goods are supplied on board a conveyance Location at which goods are taken on board. 6. Residual situation not falling in above specified ones To be determined by law on recommendation of the Council These provisions are discussed hereunder- Where supply involves movement of g .....

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where such movement terminates for delivery to the recipient. Generally, it will be the location of receiver of goods. Delivery based place of supply (sub-section 2A) Where the goods are delivered by the supplier to a recipient or any other person, on the direction of a third person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to the goods or otherwise, it shall be deemed that the said third person has received the .....

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king the delivery of goods. Principal place of business is defined in section 2(78) of the Model GST law. Accordingly, it means the place of business in the certificate of registration where the taxable person keeps and maintains the accounts and records as specified in law. (i.e., section 42 of GST Act). It may be noted that place of supply under sub-sections (1) and (2) may be different. Where no movement is involved (sub-section-3) Where the supply does not involve movement of goods, whether .....

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h installation or assembly. Where the goods are supplied for assembly, installation (or even commissioning, erection, fabrication etc) at site, place of supply of goods in question shall be the location of site where goods are supplied and used for assembly etc. Goods supplied on board a conveyance (sub-section 5) Where the goods are supplied on board a conveyance, such as a vessel, an aircraft, a train or a motor vehicle, the place of supply shall be the location at which such goods are taken o .....

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