WELCOME to the Session on IGST, Place of Supply in

Transcript:WELCOME to the Session on IGST, Place of Supply in:
WELCOME to the Session on IGST, Place of Supply in GST 3rd January 2021 Presentation by : A. K. Sinha , [M.Sc., LL.M.(M.U.)] Lawyer and Consultant Behind Every Successful Business Decision, There Is Always A CMA The IGST Act, 2017 Place of Supply Provisions Immovable Linked Transport (Passenger) On Board Tel Com Banking Insurance Advertisement to Govt. Performance Based Training & P.A. Admission to Event Event Management Transport (Goods) Immovable Linked Performance Based Admission to Event + Event Banking …. Transport (Goods) Transport (Passenger) On Board Data (OIDAR) PLACE OF SUPPLY S.10 – Goods – Domestic S.11- Goods - International S.12- Services - Domestic S.13- Services – International S.14- OIDAR services – Special Provision Sold at depot in State-1, taken to State-2: Intra-state as per AAR Karnataka [s.10(1)(a) Vs.10(1)(c)] Case Law:- IN RE : DEPUTY CONSERVATOR OF FORESTS, BANGALORE Advance Ruling No. KAR ADRG 20/2019, dated 26-8-2019. 2019 (29) G.S.T.L. 252 (A.A.R. - GST) Intra-State supply - Depot being point of sale and destination of sale - After purchase and payment transfer of property takes place and after completion of such transfer, buyer free to transport it to any place within or outside Karnataka - Transaction, an intra-State supply independent of where goods are taken by recipient after supply is completed - Section 8(1) of Integrated Goods and Services Tax Act, Fact:- Karnataka Forest Department disposes by e-auction and e-tender cum auction methods, timbers of various species both, harvested from forests/ plantations as well as confiscated being involved in forest offences. These are disposed through various depots in the State, including Jarakbande Sandal Godown, Bengaluru. The purchaser from Kerala represented that the insistence of the forest department on payment of SGST and CGST is wrong. Their contention is that since the material sold/ purchased is being taken to and consumed outside the State of Karnataka, they should be paying 18% IGST under the IGST Act, 2017. Ruling: CGST + SGST payable. S.10(1)(a) is attracted when the movement is within the supply contract. Main points of Findings for the Ruling:- If the movement of goods is involved within the supply contract then it, then clause (a) is attracted in this case, irrespective of recipient being registered outside State of Karnataka, the learned AAR has held that the depot delivery transaction is intra-state transaction. In the pertinent case, it is seen that the goods are delivered to the buyer and the supply