1. When supply does not involve movement of goods, the location of the goods at the time of delivery to the recipient is the place of supply.
For example: Rex Cars, whose registered place of business is Chennai, Tamil Nadu, opens a showroom in Mysore, Karnataka. They purchase a pre-installed generator at the premises from Rohan Generators in Mysore, Karnataka.Location of supplier: Mysore, KarnatakaPlace of supply: The supply of the generator does not require its movement. Hence, the place of supply is Mysore, Karnataka.This is an intrastate supply, and the taxes applicable are CGST and SGST.When supply does not involve movement of goods, the location of the goods at the time of delivery to the recipient is the place of supplyClick To Tweet
2. When the goods are assembled or installed at site, the place of assembly or installation is the place of supply
When the goods are assembled or installed at site, the place of assembly or installation is the place of supplyClick To TweetFor example: Rex Cars, whose registered place of business is Chennai, Tamil Nadu, opens a new branch in Hyderabad, Telangana. It purchases a lift, to be installed at the branch, from Ron Lifts, whose registered place of business is also Chennai, Tamil Nadu.Location of supplier: Chennai, Tamil NaduPlace of supply: The lift is assembled and installed at the premises of Rex Cars in Hyderabad, Telangana. Hence, place of supply is Hyderabad, Telangana.This is an interstate supply, and the tax applicable is IGST.
3. When the goods are supplied on board a mode of conveyance, the location at which the goods are taken on board is the place of supply
When the goods are supplied on board a mode of conveyance, the location at which the goods are taken on board is the place of supplyClick To TweetFor example: A person purchases a power bank from the in-flight shopping catalogue on board a flight travelling from Kolkata to Hyderabad. The airlines has a registered place of business in Kolkata and the power bank is taken on board the flight in Kolkata.Location of supplier: Kolkata, West BengalPlace of supply: Kolkata, West BengalThis is an intrastate supply, and the taxes applicable are CGST and SGST.Next-in-line:Place of supply in case of ‘Bill-To-Ship-To’ transactions