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HomeGSTIGST Liability Depends on Destination of Goods, Not Origin; Says Transfer of...

IGST Liability Depends on Destination of Goods, Not Origin; Says Transfer of Title Has No Nexus with Tax U/s 10(1)(a): Karnataka HC

GST

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By Mariya Paliwala
IGST Liability Depends on Destination of Goods, Not Origin; Says Transfer of Title Has No Nexus with Tax U/s 10(1)(a): Karnataka HC

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The Karnataka High Court while interpreting  Section 10(1)(a) of IGST Act, 2017, held that ⁠the Place of Supply (POS) of goods must be determined by considering the place where the movements of goods terminates for delivery to the recipient and not at the place where the movement of goods originates and the goods are handed…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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