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Taxation Maharashtra Ministry of Finance Maharashtra Goods and Services Tax Act, 2017

Reiteration of clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 relating to place of supply of goods to unregistered persons

04-Jul-2024 | No. JC (HQ)-5/AR-2/GST/2024/ADM-8/B-73

Government of Maharashtra has reiterated clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 relating to place of supply of goods to unregistered persons. By virtue of this notification, it is clarified that in case the supply of goods is made to an unregistered person where the address of delivery of goods recorded on the invoice is different from the billing address of the said unregistered person on the invoice, the place of supply of goods by the provisions of clause (ca) of sub-section (1) of section 10 of IGST Act, shall be the address of delivery of goods recorded on the invoice i.e. State Y in the present case where the delivery address is located. Also, in such cases involving the supply of goods to an unregistered person, where the billing address and delivery address are different, the supplier may record the delivery address as the address of the recipient on the invoice for determination of the place of supply of the said supply of goods.

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