Law Legends


Supply Involving Installation Or Assembly Of Goods

As per Section 10(1)(d), the place of supply for goods that require installation or assembly at a specific location is determined to be the site where the installation or assembly takes place.

Example-1: Hoxie Pvt. Ltd. (Mumbai) acquires a machine from Howie Pvt. Ltd. (Mumbai) with the intention of installing it in their Pune, Maharashtra factory. In this case, the place of supply is determined to be the location where the machine is installed, which is Pune.

Example-2: Pure Refineries, based in Mumbai, Maharashtra, contracts PQ Ltd. of Ranchi, Jharkhand, to provide a machine that needs to be assembled at a power plant within their refinery premises in Kutch, Gujarat. In this scenario, the place of supply is determined to be the location where the machine is assembled, which is Kutch, Gujarat, despite the fact that Pure Refineries is situated in Maharashtra.

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