Sign up now
to enroll in courses, follow best educators, interact with the community and track your progress.
Download
Defintion of Location of Supplier or Recepient (in Hindi)
20 plays

More
Definition on Location of supplier and Recepient , usal place of business

CA Arun Chhajer
Myself a Chartered Accountant (CA) & Company Secretary (CS) & having the 10 years experience. I have worked with TCS ICICI Bank DK etc. Now

U
Unacademy user
Ya sir these lessons are good but pls add problems of gate standard after a topic....and pls make a course of plastic theory and structures...
  1. Defintion Location of Supplier/Receipent CA & CS Arun Chhajer (Jain) New Delhi


  2. Determination of place of supply of goods and services Meaning of "location of supplier of services" Sec2(15) of the IGST Act - where a supply is made from a place of business for which registration has been obtained, the location of such place of business; Where a supply is made from a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; Where a supply is made from more than one establishment, where the place of business is fixed establishment, the location of establishment most directly concerned with the provision of the supply. In the absence of such places, the location of the usual place of residence of the supplier Meaning of "location ofrecipient of services" sec 2(14) .Where a supply is received at a place of business for which the registration has been obtained, the location of such place of business; Where a supply is received at a place other than place of business for which registration has been obtained thy location of such fixed establishment; Where a supply is received at more than one establishment, whether the place of business or fixed establishment, the location of establishment most directly concerned with the receipt of the supply; and In absence of such places, the location of the usual place of residence of the recipient CA & CS Arun Chhajer (Jain) New Delhi


  3. Definition of usual place of residence of the supplier As per Section 2(113) of CGST Act, 2017, unless the context otherwise requires, the term "usual place of residence" means (a) in case of an individual, the place where he ordinarily resides; (b) in other cases, the place where the person is incorporated or otherwise legally constituted Definition of Recipient As per Section 2(93) of CGST Act, 2017, unless the context otherwise requires, the term "recipient" of supply of goods or services or both, means (a) where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration; (b) where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available, and (c) where no consideration is payable for the supply of a service, the person to whom the service is rendered, and any reference to a person to whom a supply is made shall be construed as a reference to the recipient of the supply and shall include an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied CA & CS Arun Chhajer (Jain) New Delhi


  4. Determination of place of supply of goods and services SN Place of supply of goods Place of supply of services 1 Section 10: goods other than Section 12: services where the supply of goods imported into, or exported from India location of supplier of service and the location of the recipient of services is in India 2 Section 11: goods imported Section 13: services where the into, or exported from India location of supplier of service or location of the recipient of services is outside India CA & CS Arun Chhajer (Jain) New Delhi


  5. 'Thank! CA & CS Arun Chhajer (Jain) New Delhi