Determine the place of supply in the following independent cases:- (i) Mr. Motilal, a Chartered Accountant in Gurugram, Haryana, (registered in…

(i) The place of supply for services in case of unregistered recipient shall be the location of such unregistered person, if the address of the unregistered person is available in the records of the supplier. However, if the address is not available in the records of supplier, place of supply will be the location of the supplier of services. Accordingly, in this case, since the address is available in the records of Mr. Motilal, the place of supply will be the location of Mr. Manoharlal, i.e. New Delhi. (ii) If the supply does not involve movement of goods, the place of supply is the location of goods at the time of delivery to the recipient. In this case, there will be no movement of goods and the same will be sold on as is where is basis. Thus, the location of the machine at the time of such sale will be the place of supply, i.e. Noida.