Place of supply
Query (Issue) Started By: – Archna Gupta Dated:- 25-8-2018 Last Reply Date:- 27-8-2018 Goods and Services Tax – GST
Got 5 Replies
GST
I have one query regarding place of supply. The situation is if a person supplying some art work, decorative items, paintings etc. to Indian embassy in China but the order is given by ministry of external affairs and he will raise invoice to Ministry of external affairs in India.
\nWill it be treated as export? Do bill to ship to model works for supplying goods out of India?
\nReply By Rajagopalan Ranganathan:
\nThe Reply:
\nMadam,
\nYou are supplying the goods to Ministry of External Affairs. Therefore both supplier and recipient are located in India though the goods supplied is meant<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n GST is applicable. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Place of supply Query (Issue) Started By: – Archna Gupta Dated:- 25-8-2018 Last Reply Date:- 27-8-2018 Goods and Services Tax – GSTGot 5 RepliesGSTI have one query regarding place of supply. The situation is if a person supplying some art work, decorative items, paintings etc. to Indian embassy in China but the order is given … Continue reading “Place of supply”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-13383","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13383","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13383"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13383\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13383"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13383"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13383"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nShip to model is not applicable in this case, as order is not from the Embassy in Chaina. Here, Ministry is required to take registration under GST and has to engage CHA for export to embassy.
\nOur experts may like to correct me if mistaken.
\nThanks
\nReply By DR.MARIAPPAN GOVINDARAJAN:
\nThe Reply:
\nI endorse the views of Shri Rajagopalan sir
\nReply By Ramaswamy S:
\nThe Reply:
\nIf the supplier is in Delhi, any supply to Ministry of External Affairs is a local supply. That is point of supply – Intra State. (CGST + Delhi GST).
\nIf the supplier is other than Delhi, then the point of Supply is Inter State and IGST is payable.
\nit is not an export in such case.
\nIf the goods are shipped directly to the Indian Embassy in China, i<\/p>\n
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