Mrs. Neelam, an unregistered person from Punjab, purchases a washing machine from HomeEquip Store, which is an E-commerce platform registered in…
CA Intermediate · Taxation · MTP · September 2025
Mrs. Neelam, an unregistered person from Punjab, purchases a washing machine from HomeEquip Store, which is an E-commerce platform registered in Delhi. She mentions a billing address in Punjab but requests delivery to her friend's address in Haryana. The invoice records only the billing address in Punjab and no mention of the delivery address. Determine the place of supply and justify your answer with legal backing from GST provisions.
Suggested Answer and Working Notes:
Where the supply of goods is made to a person other than a registered person, the place of supply shall be the location as per the address of the said person recorded in the invoice issued in respect of the said supply and the location of the supplier where the address of the said person is not recorded in the invoice. In the given case, although the delivery is made to Haryana, the billing address of Mrs. Neelam i.e. Punjab is recorded in the invoice. Therefore, the place of supply is Punjab.
Topics: Paper 3A: Income Tax Laws, Paper 3B: Goods and Services Tax
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