A company incorporated outside India purchases goods of Rs 21 Lakh from a manufacturer in India and instructs that the goods be deposited with a warehouse-keeper in India. And then after some time, supplies the goods from the warehouse to a customer also within India. What should be the Place of business in GST Registration certificate ?
Section 2(85) of CGST Act 2017 : “place of business” includes—
(a) a place from where the business is ordinarily carried on, and includes a warehouse, a godown or any other place where a taxable person stores his goods, supplies or receives goods or services or both; or
(b) a place where a taxable person maintains his books of account; or
(c) a place where a taxable person is engaged in business through an agent, by whatever name called;
Thus Company is required to show warehouse as his place of business in GST registration certificate
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