RBGConsultants

Place of Supply of Goods with analysis of Clause (a) (b) and (c) of sec 10 of IGST with treatment of Ex-factory supply. Sec 10 (1)  The place of supply of goods , other than supply of goods imported into, or traded from India, might be as under,–– (a) Where the supply includes development of goods, regardless of whether by the provider or the beneficiary or by some other individual, the place of supply of such goods might be the area of the goods at the time at which the development of goods ends for conveyance to the beneficiary; (b) Where the goods are conveyed by the provider to a beneficiary or some other individual on the course of a third individual, regardless of whether acting as an operator or something else, earlier or amid development of goods, either by method for exchange of records of title to the goods or else, it should be considered that the said third individual has gotten the goods and the place of supply of such goods might be the vital place of busine...

Exchange/transfer of products or appropriate in merchandise, GST on motor vehicle ,  Gift to worker, free specimen, Buy one get one free, substitution under guarantee, , under GST act 2017. 17(5) despite anything contained in sub-area (1) of segment 16 and subsection (1) of segment 18, input charge credit should not be accessible in regard of the accompanying, in particular: (a) Motor vehicles and different transports with the exception of when they are used–– (i) For making the accompanying assessable supplies, in particular: — (A) further supply of such vehicles or movements; or (B) transportation of travelers; or (C) giving preparing on driving, flying, exploring such vehicles or transports; (ii) For transportation of merchandise; (g) Goods or administrations or both utilized for individual utilization; (h) Goods lost, stolen, wrecked, discounted or discarded by method for blessing or free specimens;   Exchange of merchandise with exchange of title;- (i)P...