Q1. Q1. GST is a destination based tax i.e. tax is levied on the consumption of supply at the point of consumption or de

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Q1 Q1 Gst Is A Destination Based Tax I E Tax Is Levied On The Consumption Of Supply At The Point Of Consumption Or De 1 (628.03 KiB) Viewed 90 times

Q1. Q1. GST is a destination based tax i.e. tax is levied on the consumption of supply at the point of consumption or destination thereof. Thus place of supply denotes the destination where tax revenue should reach. In respect of the above discuss the place of supply in the below mentioned cases- a) Nasik Computers Ltd. Nashik supplies 1000 computers to Advance Tech. Mumbai. The consignment is collected by Advance Tech from the factory gate of Nasik Computers Ltd. at Nasik. b) Ramesh Garments, Pune is a registered business entity in Maharashtra. It supplies 100 cotton bales to Uttam Poshak, a Jaipur based trader on order from Sarvottam Vastra, a Uttarpradesh registered business entity. c) Chatur Accountancy is a delhi based CA firm, it has entered into a contract with Modern Furniture, a Delhi based interior decoration company to do the interior decoration of their Jaipur office. d) Rajesh boards the Jaipur-Delhi train at Jaipur. He sells some goods on board. e) A CA firm registered in Delhi provides some financial advisory services to X, who is not a registered person, as per the records available with the firm, address of X is Jaipur. f) Champion builders is constructing a hotel for a hospitality group, having principal place of business at Kolkata, the new hotel is constructed at Jaipur. g) Leisure Solutions, Goa charges Rs.20, 000 for a cruise. As per the travel details, the ship will move to the following locations, Kerala, Tamilnadu, Visakhapatnam and Andaman & Nicobar. h) Ms. Wonderful Arora, a famous makeup artist based in Mumbai, goes to Jaipur for a wedding related make up of a famous bollywood actress. i) Mr. Suresh, an unregistered person, signed up for a spoken English course of Linguistic Solutions, Delhi. j) Gatiman transports, Kanpur signed by Sarvottam Infra, Lucknow to deliver some goods to a client based in Jhansi.