Introduction:

The GST Act came in force from 1st July, 2017. There were many interpretation issues with respect to the definitions, glossary and terms use in the law. Since, such definitions were adopted from various legacy laws in India prior to GST; such as Service Tax, State VAT, Central Excise Act, Luxury Tax, Entertainment Tax, etc. it was difficult to make applicable one definition for different sectors. Hence, some modifications from existing definitions were made. Therefore, it was important to established a nexus of the terms used in the GST definitions. The definition discussed here is “Address of Delivery”.

So what do you mean by “Address of Delivery”?

Section 2(2) of CGST Act, 2017 – “address of the recipient of goods or services or both indicated on the tax invoice issued by a registered person for delivery of such goods or services or both”;

Conclusion:

Plain reading of the definition means that the Tax Invoice for supply of goods or services or both shall contain the address of the recipient to whom such goods or services or both are supplied.

Hence, it is understood that the address mentioned on the Invoice would be the Address of Delivery in GST.

In the below Example, Customer’s address is the address of supply in GST.