The draft model GST law released by the Government on June 14, 2016 in public domain lays down the principles to determine the place of supply and accordingly treat the taxable supply of goods and/or services either as Intra-State or Inter-State. The rules in this regard are framed in the draft Integrated Goods and Services Act, 2016.
The draft law stipulates separate principles to determine the place of supply of goods and place of supply of services. While the basic principles remain broadly the same as they are presently, the finer aspects of the proposed law cover the supply under GST scenario, both for goods and services, since supply of services will also need to be distinguished as Intra-State or Inter-State for appropriate charging of GST which is not required in the present system of taxation.
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