Place of supply of goods imported into, or exported from India
In case of Import of Goods: - Location of Importer
In case of Export of Goods: - Location of Exporter
Place of supply of goods other than import and export
· Where the supply involves the movement of goods, whether by the supplier or the recipient or by any other person: - Location of the goods at the time at which, the movement of goods terminates for delivery to the recipient.
· Where the goods are delivered to the recipient or any person on the direction of the third person by way of transfer of title or otherwise: - Principal place of business of such third person.
· Where there is no movement of goods either by supplier or recipient: - Location of such goods at the time of delivery to the recipient.
· Where goods are assembled or installed at site: - Place where the goods are assembled or installed.
· Where the goods are supplied on-board a conveyance like a vessel, aircraft, train or motor vehicle: - Place where such goods are taken on-board the conveyance.
· Where the place of supply of goods cannot be determined in terms of the above provisions: - To be determined in the prescribed manner.
|