Zirakpur

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Situation of Transaction Place of Supply will be
Case (a) Movement of Goods happened because of directly transacted by buyer and seller

e.g. Seller is Sham of Mumbai and Buyer is RAM of Delhi

Location where goods actually delivered (i.e. location of Ram of Delhi)
Case (b) Movement of Goods from one person to another on the direction of third person

(e.g. Seller is Sham of Mumbai and Buyer is Ram of Delhi, but Ram has directed Sham to send goods Laxman of Gujrat)

Location of such person who is giving such directions (i.e. Location of Ram in Delhi)
Case (c) No movement of Goods directly in between Buyer and seller (i.e. seller moved goods directly from its super supplier to its own customer)

(e.g. Seller is Sham of Mumbai and Buyer is Ram of Delhi, but Ram has directed Sham to send goods Laxman of Gujrat. In this example, there is no movement happened between Ram and Laxman)

Location of Customer

(Now, transaction between Ram and Laxman will be considered as Supply and place of supply will be of Gujrat)

Case (d) Goods assembled at Customer’s site

(e.g. OTIS of Maharashtra installed Lifts at Verka’s Building in Punjab)

Location of Customer

(i.e. in Punjab)

Case (e) Goods are supplied on board a conveyance Location at which such goods are taken on board (for example: A tourist bus purchased goods from Chandigarh, then supply shall also be considered as in Chandigarh).
Case (f) If not covered in above cases Rules will be provided by Government to deal that particular situation.

Please note : this table is presented with reference to Section 10 of IGST Act.

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