As per IGST act , it is important to know the location of supplier and place of supply to determine whether the said supply is an inter state or intra state...!!!
However location of supplier of goods is no where mentioned in the act unlike location of supplier of service ( 2(71))....so what should be considered for deciding location of supplier of goods??
Example:: HO registered in HYDERABAD has received an order from Bangalore and goods are supplied by Bangalore branch.
For the purpose of 10 (1)(b) of IGST act location of supplier mean
a) location of actual supplier of goods of goods i.e Bangalore or
b) location of the third person i.e Hyderabad???
Also does agent definition includes branch offices???
However location of supplier of goods is no where mentioned in the act unlike location of supplier of service ( 2(71))....so what should be considered for deciding location of supplier of goods??
Example:: HO registered in HYDERABAD has received an order from Bangalore and goods are supplied by Bangalore branch.
For the purpose of 10 (1)(b) of IGST act location of supplier mean
a) location of actual supplier of goods of goods i.e Bangalore or
b) location of the third person i.e Hyderabad???
Also does agent definition includes branch offices???
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