India Customs Agency Issues Circular Clarifying Place of Supply of Goods Provisions for Unregistered Persons

The Indian Central Board of Indirect Taxes and Customs June 26 posted online Circular No. 209/3/2024-GST, clarifying the GST provisions on the place of supply of goods for unregistered persons. The circular clarifies that: 1) if a supply of goods is made to an unregistered person, then the place of supply would be the address provided in a person’s invoice; 2) if, on an invoice, a person’s recorded address differs from the billing address, then the place of supply of goods would be the recorded delivery address; and 3) if the billing address and delivery address differ, then the supplier ...