Taxation - Income TaxQuestion 5579 of 146
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9. In respect of i-phone ordered and delivered, Place of Supply will be,

Options

AKerala
BDelhi
CKarnataka
DMaharashtra
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Correct Answer

Option AKerala

All Options:

  • AKerala
  • BDelhi
  • CKarnataka
  • DMaharashtra

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Detailed Solution & Explanation

This transaction is a 'bill to ship to' transaction covered under Section 10(1)(b) of the IGST Act, 2017.
Section 10(1)(b) states that where the goods are delivered by the supplier to a recipient or any other person on the direction of a third person, whether acting as an agent or otherwise, before or during movement of goods, it shall be deemed that the said third person has received the goods and the place of supply of such goods shall be the principal place of business of such person.
Here, the supplier in Delhi/Karnataka delivers the iPhone to Mr. Mohanraj's son in Maharashtra on the direction of Mr. Mohanraj (the third person) located in Kerala.
Therefore, Mr. Mohanraj is deemed to have received the goods, and the place of supply is his principal place of business, which is Kerala.

Hence, **Option A** is the correct answer.

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