Suggestions on GST Acts (July 2017) by Institute of Chartered Accountants of India
8. Definition of “Location of the supplier of goods”
Section 2(71) of CGST Act, 2017 defines “Location of the supplier of services” & “Location of the receiver of services” but does not define “Location of the supplier of goods”. Absence of definition is causing great concern.
Suggestion
It is suggested that “Location of the supplier of goods” be provided as Location of supplier means the location where goods are situated under the control of the supplier ready for supply
Read ICAI Suggestions on GST Act to Govt : July 2017
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