1. Manufacturers
Traders
Service Traders +
Zoom IN
GST
Some aspects

2. CTP place of business Section 2(20) – CTP A person who occasionally
undertakes transactions involving supply of G/S/B in the course or furtherance of business,
whether as principal, agent or in any other capacity,
in a State or a Union territory
where he has
no fixed
place of business

3. PoB Section 2(85) PoB includes :
a place from where the business is ordinarily carried on, and includes
a warehouse,
a godown or
any other place
where a taxable person
stores his goods,
supplies or receives G/S/B; or
(b) a place where a taxable person maintains his books of account; or
(c) a place where a taxable person is engaged in business through an
agent, by whatever name called.

4. NRTP
Section 2(77) – NRTP
Any person who occasionally undertakes transactions
involving supply of G/S/B,
whether as principal or agent or in any other capacity,
but who has
no fixed PoB or
residence in India.

5. Organises music concert at Bangalore
Case Study – Event
Shiamik Davar Ent Ltd.
E Pvt Ltd.
Music band from Brazil
Organises music concert at Bangalore
Artists from
Mumbai
Chennai
Event Manager, Singapore
Mumbai
Admission passes issued
Online
Physically at various locations

6. Overseas
Supply

7. Section 7(5) of the IGST Act
Section 7(5) - Supply of goods or services or both:
(a) when the supplier is located in India and the PoS is outside India;
(b) ………….
(c) in the taxable territory, not being an intra-State supply and not covered elsewhere in this section,
shall be treated to be a supply of goods or services or both in the course of inter-State trade or commerce.

8. Few case studies

9. Case Study - Import clearance from a state where not registered
N Inc Netherlands
Mumbai
Goods land at Mumbai Port/Airport/ICD
A LLP, asks a freight forwarder to ship the goods to Chennai, the customer of A LLP.
PO for goods
A LLP, Bangalore
C Ltd. Chennai

10. A LLP, Mumbai K Karnataka Supply goods
Case Study - Bill to outside India, Shipping in India, supplier in India and goods in India
A LLP, Mumbai
K Karnataka
Supply goods
A LLP has to raise tax Invoice on M of Malaysia but ship the goods to K of Karnataka.
M Malaysia
PO for goods

11. A LLP, Mumbai M Malaysia Supply goods K Karnataka PO for goods
Case Study - Bill to in India, Shipping outside India, supplier and goods in India
A LLP, Mumbai
M Malaysia
Supply goods
K Karnataka
PO for goods

12. Pre-GST GST No Tax to be paid
Merchant trade
Pre-GST
GST
A, Delhi
A, Delhi
Seller B,
New Zealand
Seller B,
New Zealand
Purchases goods, directs to deliver to C
Purchases goods, directs to deliver to C
No Tax to be paid
Delivers Goods
Delivers goods
Buyer C,
Thailand
Buyer C,
Thailand

13. Section 7(2) of IGST Act in the course of
Supply of
goods imported
Section 2 (4) Customs frontiers of India means the limits of a customs area as defined in section 2 of the Customs Act, 1962
into the territory of India,
till they cross the customs frontiers of India,
shall be treated to be a supply of goods inter-State trade or commerce.
in the course of
Section 2(10) - Import of goods with its grammatical variations and cognate expressions, means bringing goods into India from a place outside India
Section 2 (56) “India” means the territory of India as referred to in article 1 of the Constitution, its territorial waters, seabed and sub-soil underlying such waters,
continental shelf, exclusive economic zone or any other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976, and the air space above its territory and territorial waters

14. Section 2(11) - Customs area means
the area of a customs station or
a warehouse and
includes any area
in which
imported goods or export goods
are ordinarily kept before clearance by Customs Authorities
Section 2(25) - Imported goods means
any goods brought into India from a place outside India but
does not include goods which have been cleared for home consumption.

15. High Sea Sales
Subject: Liveability of IGST on HSS of Imported goods and point of collection thereof
Circular No. 33/2017-Cus
Circular No. 46/2017-Cus

16. Customs Act – Finance Bill 2018
(1) ……...
(2) It extends to the whole of India and,
save as otherwise provided in this Act, it applies also to any offence or contravention thereunder committed outside India by any person.
(3) ………….
Corresponding power to enter in TIEA under section 151B

17. Customs Act – Finance Bill 2018
Section 3(8A) of the CTA
Sale of goods from Customs Bond, value for charging IGST, shall be higher of the following:
Customs value including BCD and other taxes; or
Last transaction value of the goods.

18. Sale in the course of Imports
A Ltd., a registered entity in Bengal. Raises a PO on B Ltd., New Zealand for supply of goods.
Case A.
Goods are sold through transfer of documents before the vessel entered the EEZ.
Case B.
Goods are sold anytime by endorsement of documents after the vessel entered EEZ but before first clearance by the Customs.
Case C.
Goods sold while lying in the customs bonded warehouse.

19. Local sale from Bond
Goods purchased from US by an importer at Kolkata.
Goods were kept in the customs warehouse, Mumbai.
Goods were supplied directly to a party located in Gujarat.
Goods were supplied to a party located in Singapore.