Place of Supply for freight paid on RCM basis

By | November 10, 2017
(Last Updated On: November 10, 2017)

Mr.A Registered in West Bengal and received some Goods from Haryana and for the said goods he pays freight (GST on Reverse Charges on Freight) in this case what will be the Place of Supply : West Bengal or Harayana for paying GST on Reverse charges on Freight.

Where the supply involves movement of goods, whether by the supplier or the recipient or by any other person, the place of supply of goods shall be the location of the goods at the time at which the movement of goods terminates for delivery to the recipient – section 10(1)(a) of IGST Act.

Place of Supply will be West Bengal and Mr A should pay IGST

Other Related GST FAQ

Download TaxHeal Mobile App

Related Topic on GST 

TopicClick Link
GST Acts Central GST Act and States GST Acts
GST RulesGST Rules
 GST FormsGST Forms
GST RatesGST Rates
GST NotificationsGST Act Notifications
GST CircularsGST Circulars
 GST JudgmentsGST Judgments
GST Press ReleaseGST Press Release
GST BooksBest Books on GST in India
GST CommentaryTopic wise Commentary on GST Act of India
GST You Tube ChannelTaxHeal You Tube Channel
GST Online CourseJoin GST online Course
GST HistoryGST History and Background Material


Leave a Reply

Your email address will not be published. Required fields are marked *