PLACE OF SUPPLY UNDER GST ACT.

A rough research proposal submitted in partial fulfillment of the course

Taxation law-II, semester VIII during the academic year 2019-20.

SUBMITTED BY:- SUBMITTED TO:-

Name- SHAURYA KASHYAP Dr. G.P Pandey

Roll No- 1645 Faculty of Taxation law
BBA LLB

CHANAKYA NATIONAL LAW UNIVERSITY,

PATNA

Month Of Submission –February

 INTRODUCTION

Under GST, 3 types of taxes can be charged in the invoice. SGST and CGST in
case of an intra-state transaction and IGST in case of an interstate transaction. But
deciding whether a particular transaction is inter or intrastate is not an easy task.

It is very important, therefore, to understand the “place of supply” meaning in

determining the right charge of tax on supply.

There are two important components which determine the tax to be charged on a
supply:

 Location of the Supplier It is the registered place of business of the

supplier
 Place of Supply It is the registered place of business of the recipient

In an intra-state supply, the taxes to be charged are CGST and SGST . In an

interstate supply, the tax to be charged is IGST.

OBJECTIVE

The main aim of this project to know about place of supply under GST act.
 HYPOTHESIS

The concept of place of supply in GST act is of no importance and has

no relevance in calculating and levying tax

RESEARCH METHODOLOGY

Researcher will follow the doctrinal methods of research for this

project topic.

SOURCES OF DATA

The researcher will gather information from primary and secondary

sources that include judgments, internet, law books, journal and
papers.
 TENATIVE CHAPTERISATION

1. Introduction

2. Time of Supply

3. Place of supply

4. Value of Supply of Goods/Service

5. Conclusion

6. Bibliography

BIBLIOGRAPHY

In making of this project, I have taken help from various sites and
books:-


 http://onlinelibrary.wiley.com
 http://www.sclqld.org.au
 http://www.brightknowledge.org
 www.cleartax.in