Q.89 if u buy the goods and ask the vendor to deliver the goods at the factory which is situated in another state but u are registered in other state then what ?

Ans. As per section 10 of IGST Act, place of supply of goods other than import and export, where the goods are delivered to the recipient or any person on the direction of the third person by way of transfer of title or otherwise then place of supply would be principal place of business of such third person.

In the given case, place of supply would be the principal place of business of the buyer.

Q.88 A Delhi registered sub-contractor providing composite contract / interior decoration services in relation to a show room construction in Delhi , to a UP based company . The place of supply as per sec 12(3) should be Delhi in my opinion & CGST/SGST should be charged. Party is insisting on IGST . Please clarify.
Ans. As per section 12(3), place of supply in case of services provided directly in relation to an immovable property being interior decoration would be the location of the immovable property.
In the above case, interior decoration services have been availed for the show-room which is being constructed in Delhi, therefore place of supply would be Delhi and CGST/SGST has to be discharged.

Q.87 Can we take input tax credit on purchase of commercial vehicle is that vehicle only use for supplying of our goods.
Ans Input tax credit can be claimed on purchase of commercial vehicle used for transportation of goods if other conditions as per section 16(2) have been fulfilled.