TMI Blog2018 (10) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... Ruling:- The responsibility to issue Tax Invoice related to Supply of Taxable Goods is with the Registered person who supplies the goods - in this case the suppliers are registered with Jharkhand and Chattisgarh states - the Jurisdiction to decide the issue with the authority is limited to the state of Uttar Pradesh. As the registered persons are outside the territorial limits of State of Ut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry. B. By Road cum-Rail mode, i.e. Material dispatched by truck from mines are unloaded at Railway siding and then dispatched to HIL Renukoot by Rail. Average carrying capacity of each truck is 12-15 MT and average 400 trucks are moved on daily basis from said mines to HIL Renukoot Factory accompanying GST invoices for each consignment/ truck. Complying with the provision of GST Invoicin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 63) inward supply in relation to a person, shall mean receipt of goods or services or both whether by purchase, acquisition or any other means, with or without consideration; (83) outward supply in relation to a taxable person, means supply of goods or services or both, whether by sale, transfer, barter, exchange, licence, rental, lease or disposal or any other mode, made or agreed to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods or services or both supplied; (105) supplied ' in relation to any goods or services or both, shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied; 31. Tax invoice . - (1) A registered person supplying taxable goods shall, before or at the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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