ALL ABOUT PLACE OF SUPPLY OF GOODS UNDER GST
In GST, the place of supply is a very important criterion for levy of GST i.e. whether CGST, SGST or IGST will be levied in a particular transaction or supply of goods depends on the place of supply. This is relevant both in supply of goods and the supply of services.
However, we will discuss here only the place of supply of goods under GST.
There are two types of transactions for which place of supply of goods is relevant to determine the tax leviable.
(1) In case of Imports and Exports
(2) In case of domestic transactions
We will discuss each of them one by one.
1. Place of Supply in case of cross border transactions i.e. Imports and Exports
(a) Place of Supply in case of Imports
As per Section 11, the place of supply in case of Imports is the location of the importer.
E.g. Mr. Amit located in Jaipur, Rajasthan imported goods from USA. In this case, the location of the importer is Rajasthan and hence the place of supply will be Rajasthan only. However in imports IGST is leviable on all transactions but for the purpose of the revenue share of IGST, the portion of