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🚚🔍 Decoding the Place of Supply of Goods (Domestic) under GST

🎯 Why is “Place of Supply” Important?

GST is a destination-based tax 🧳 — this means tax is collected where the goods are consumed, not produced! So, knowing where the goods land matters — BIG TIME!

✔ Determines whether the supply is Intra-State (CGST+SGST) or Inter-State (IGST)
✔ Ensures correct credit flow and tax revenue allocation
✔ Prevents mismatches and procedural blunders 🤯

🔎 Section 10 – Domestic Supply 🏠 (Not Import/Export)

1️⃣ Supply involving movement of goods 🚛

📜 Section 10(1)(a)

👉 When goods move (by you, the buyer, or even a transporter),
📍Place of supply = where the movement ends

🧪 Example:
MA Pvt. Ltd. (Nasik) sends 10 fridges to MB Pvt. Ltd. in Pune.
📍Place of supply = Pune 🧊🧊🧊

2️⃣ Bill to – Ship to Model 🧾📦

📜 Section 10(1)(b)

👉 Goods are delivered to a 3rd person on someone else’s instruction.
📍Place of supply = Address of the person who gave the instruction (3rd person)

🧪 Example:
X (Noida) tells Y (Ahmedabad) to deliver to Z (Jaipur).
📍POS for Y → X = Noida
📍POS for X → Z = Jaipur

3️⃣ No movement of goods 🛑📍

📜 Section 10(1)(c)

👉 No one moves the goods.
📍Place of supply = Location of goods at the time of delivery

🧪 Example:
Leased machinery sitting at MB Pvt. Ltd. in Noida is sold by MA Pvt. Ltd. (Delhi).
📍POS = Noida 🏭

4️⃣ Supply to Unregistered Person 🙋‍♂️

📜 Section 10(1)(ca)

👉 Supply to a consumer (not registered under GST)?
📍POS = Address on invoice
👉 No address? Use supplier’s location 📍

🧪 Example:
Tourist buys electronics in Kerala but takes it to Punjab.
📍POS = Kerala (as per invoice) 📦👜

5️⃣ Installation or Assembly at Site 🛠️🏗️

📜 Section 10(1)(d)

👉 If goods are assembled or installed...
📍POS = Site of installation

🧪 Example:
Machine installed at a plant in Gujarat by supplier from Jharkhand.
📍POS = Gujarat ⚙️⚙️

6️⃣ Goods on board a conveyance 🚂✈️

📜 Section 10(1)(e)

👉 Items sold during travel on trains, planes, ships...
📍POS = Where goods are loaded on board

🧪 Example:
Books taken on at Delhi and sold en route to Kota on a train.
📍POS = Delhi 📚🚆

🧠 Quick Recap:

Situation Emoji Hint Place of Supply 📍
Movement of goods 🚚 Where movement ends
Bill to – Ship to 🧾📦 Address of 3rd person
No movement 🛑📍 Where goods are at delivery
To unregistered person 🙋‍♂️ Address in invoice / supplier
Installed or Assembled 🏗️🛠️ Place of installation
On-board sale (train/plane/etc.) 🚂✈️ Where goods boarded

GST isn’t just tax — it’s a journey 🗺️, and knowing the destination 📍 helps you ride smoothly 🛵.


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