Suggestions on GST Implementation Issues 28.09.2017 by ICAI Indirect Tax Committee
Law Related Issues
9. Definition of “Location of the supplier of goods”
Section 2 (70) & (71) of CGST Act, 2017 defines “Location of the recipient of services” &
“Location of the supplier of services” but does not define “Location of the supplier of goods”.
Absence of definition is causing great concern.
Suggestion
It is suggested that “Location of the supplier of goods” be provided as Location of supplier
means the location where goods are situated under the control of the supplier ready for
supply
Read Suggestions on GST Implementation Issues 28.09.2017 by ICAI Indirect Tax Committee
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