The Government of Maharashtra on July 04, 2024, issued a clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 relating to the place of supply of goods to unregistered persons.
The following has been stated: -
•With reference to Circular No. 209/3/2024-GST dt. June 26, 2024, issued by it has been decided that the Circular issued by the CBIC is being made applicable, mutatis mutandis, in implementation of the MGST Act, 2017.
•This Trade Circular is clarificatory. Difficulty if any, in the implementation of this Circular, may be brought to the notice of the office of the Commissioner of State Tax, Maharashtra.
The detailed circular is given in the document below.
[Trade Circular No. 4T of 2024]
