Determine the place of supply in respect of following independent cases. Brief reason should form part of your answer. (i) Mr. U from Mount Abu,…
CA Intermediate · Taxation · RTP · January 2026
Determine the place of supply in respect of following independent cases. Brief reason should form part of your answer. (i) Mr. U from Mount Abu, Rajasthan (an unregistered person) ordered one laptop, as a gift for his father, from e-commerce site 'Zilu' (registered in Mumbai, Maharashtra) to be delivered at his parent house located at Ahmedabad, Gujarat. Mount Abu, Rajasthan was mentioned as permanent address of Mr. U at e-commerce site 'Zilu'. (ii) Mr. Oman, a tourist from Australia visited India in the month of September. He got repaired his camera during his visit to Udaipur, Rajasthan by Mr. R who also visited Udaipur at the same time. Mr. R is registered at New Delhi. Mr. Oman provided address of his friend who resides at Mumbai Maharashtra to be mentioned in the bill issued by Mr. R for repairing of camera.
Suggested Answer and Working Notes:
(i) The place of supply in case of goods (particularly being supplied through e-commerce platform) to unregistered persons where billing address is different from the address of delivery of goods shall be address of delivery of goods recorded on the invoice. In the given case, billing address of Mr. U in the online platform of Zilu is at Mount Abu, Rajasthan but for delivery of laptop he had given different delivery address as Ahmedabad, Gujarat. So, place of supply will be address of delivery of goods recorded on the invoice i.e. Ahmedabad, Gujarat. (ii) The place of supply of services, except the specified services, made to any person other than a registered person shall be the location of the recipient where the address on record exists. Thus, the place of supply of repair services made to Mr. Oman is Mumbai, Maharashtra.
Topics: Paper 3A: Income Tax Laws, Paper 3B: Goods and Services Tax
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