Place of Supply for E-Commerce Goods to Unregistered Persons Now Determined by Delivery Address per Recent Circular.
Circulars
GST
A recent Circular provides clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 regarding the place of supply of goods to unregistered persons. The clause states that the place of supply for goods to unregistered persons is determined by the address recorded in the invoice, overriding other provisi
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