Examine the following independent cases and determine the Place of supply under the GST law along with the relevant legal provisions: (i) Mr. Mukul,…

CA Intermediate · Taxation · PYQS · September 2025
Examine the following independent cases and determine the Place of supply under the GST law along with the relevant legal provisions: (i) Mr. Mukul, a bank manager is transferred from Kolkata, West Bengal to Jodhpur, Rajasthan. His family resides at Ranchi, Jharkhand. He hires Fastman Couriers Private Limited, a registered company in Kolkata, to transport his household goods from Ranchi to Jodhpur. (ii) M/s Ravi Builders of Pune, Maharashtra hired M/s Builder and Co. an architectural firm registered under the GST law at Ahmedabad, Gujarat for designing an architectural plan for a 21 floor building to be constructed by them in Canada.

Suggested Answer and Working Notes:

(i) The place of supply (PoS) of services by way of transportation of goods provided to an unregistered person is the location at which such goods are handed over for their transportation. In the given case the place of supply is Ranchi, Jharkhand. (ii) The place of supply of architect services provided directly in relation to an immovable property, intended to be located outside India, shall be the location of the recipient of the services. In the given case the place of supply is Pune, Maharashtra.

Topics: Paper 3B: Goods and Services Tax

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