Vishal of Delhi imported goods into India from the following countries 1 Italy 2 Japan 3 China ...........

Commercial and Business Laws Sale of Goods Act

Vishal of Delhi imported goods into India from the following countries:

1. Italy

2. Japan

3. China

4. Korea

What is the place of supply under the GST Act 2017 ?

Korea

China

Japan

India

Let’s break it down:

- Under the GST Act 2017, when goods are imported into India, the “place of supply” is always India.

- It doesn’t matter if the goods are coming from Italy, Japan, China, or Korea.

- This is because the GST law sees imports as supplies where the location of the importer (that’s Vishal, in Delhi) sets the place of supply.

- So, GST gets charged as “Integrated Tax” (IGST) on imports, with India as the place of supply, every time.

Option 4: India is correct.

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