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5 Cards in this Set
- Front
- Back
- 3rd side (hint)
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Provisions |
9 - for goods, not imported or exported 10 - for imported or exported goods 11 - services where support and recipient are located in India 12 - services where supplier or recipient outside India |
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S 10, 6 situation |
Sub (1) (A) movement - location at time where movement terminates for delivery (B) where goods sold on instance of 3rd party - location of principal office of the 3rd party (C) no movement - location at the time of delivery (D) installation or assembly place of I or a (E) supplies onboard a conveyance - place on which goods are taken on board Sub (2) residual - IF CANNOT BE DETERMINED AS ABOVE, as per rules prescribed by CG on rec of the council |
5 points + residual |
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Import or export PoS |
Import - location of importer. But only IGST leviable because S7(2) Exporter - location outside India, treated as 0 rated, S16 re R96,96A |
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PoS of services where supplier and recipient in India, general |
General rule S12(2) Registered recipient (incl all B2B trnsn and certain B2C)- location of recipient Unregistered recipient (usually B2C) - location of supplier |
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PoS of service where revepient or supplier outside India, General rule |
If not otherwise covered - S13(2) location of recipient If not available, location of supplier
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