XYZ registered in Maharashtra supplying goods to PQR who is buyer and registered in Maharashtra. XYZ issuing invoice on ex – works basis and handing over goods at factory gate to PQR. In this situation, whether it will be treated as movement of goods is taking place and therefore it will attract provisions of Section 10(1)(a) or it will be treated as does not involve movement of goods and therefore it will attract provisions of Section 10(1)(c) of IGST Act? Your kind advice sir.
Frah Saeed Answered question June 11, 2020
Section 10(1)(a) will be applicable as said section clearly mandates that movement can be caused by supplier or the recipient or by any other person. As in this case movement is caused by the recipient 10(1)(a) will be trigerred.
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Frah Saeed Answered question June 11, 2020