Mizu Electronics Ltd., registered under GST in Andhra Pradesh enters into a contract to supply air-conditioners to Keyan Wind Farms Ltd., registered…
CA Intermediate · Taxation · MTP · September 2026
Mizu Electronics Ltd., registered under GST in Andhra Pradesh enters into a contract to supply air-conditioners to Keyan Wind Farms Ltd., registered under GST in Karnataka and to install the same at its site, which is located in Tamil Nadu. Determine the place of supply of the air-conditioners.
Suggested Answer and Working Notes:
If the supply involves goods which are to be installed or assembled at site, the place of supply is the place of such installation or assembly. Thus, the place of supply is the site of assembly of air-conditioners, i.e. Tamil Nadu.
Topics: Paper 3B: Goods and Services Tax
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