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(n) every artificial juridical person, not falling within any of the above CCP 02.04.07.00
ii) As per section As per section 2(105) of CGST Act, the term 'Supplier' in relation to
Shreya ltd is having an establishment in Goa. It has another establishment in
any goods or services or both, shall CH 2
the Union Territory of Chandigarh. Will they be treated as establishments of
mean the person supplying the said goods or services or both and
distinct persons under GST Act?
shall include an agent acting as such on behalf of such supplier in relation to the
Answer: As per section 25(5) of CGST Act, a person obtained/required to obtain
goods or services or both supplied
registration in a State or UT, in relation to an establishment in another State/ UT,
iii)As per section 2(93) of CGST Act, “recipient” of supply of goods or services or
then such establishment shall be treated as establishment of distinct person.
both, means—
Shreya ltd shall be required to obtain separate registration in Goa &
(a) where a consideration is payable for the supply of goods or services or both ,
Chandigarh in respect of both the establishments & shall be treated as distinct
the person who is liable to pay that consideration; Charge of Tax & Concept of Supply
establishments.
(b) where no consideration is payable for the supply of goods , the person to
whom the goods are delivered or made available, or to whom possession or use
of the goods is given or made available; and 05. Definition of Goods & Services
(c) where no consideration is payable for the supply of a service , the person to CCP 02.05.08.00
whom the service is rendered Define the following term as in accordance with GST
I) Goods ii) Services
And any reference to a person to whom a supply is made shall be construed as a
reference to the recipient of the supply and Answer:- i) As per section 2(52) of CGST Act, 2017 Goods :-
shall include an agent acting as such on behalf of the recipient in relation to means Ü every kind of movable property
the goods or services or both supplied. Other than Ü money & securities
but includes Ü actionable claim,
Ü Growing crops, grass and things attached to or forming part of the
04. Deemed Distinct Person (DDP) land which are agreed to be severed before supply or under a contract of supply.
CCP 02.04.06.00 ii) As per section 2(102) of CGST Act, 2017 “Services”

Smart Pvt Ltd has head office located in Bangalore (Karnataka). However, the means Ü anything other than goods, money and securities
branch of Smart pvt ltd is located in state of Gujarat. Will they fall under the but includes Ü activities relating to the use of money or
ambit of deemed distinct person under GST Act? its conversion by cash or by any other mode, from one form,
Answer: As per clause (4) of section 25 of CGST Act, Smart Pvt Ltd shall be currency or denomination, to another form, currency or denomination for which a
required to obtain a separate registration in State of Karnataka & Gujarat in respect separate consideration is charged.

of its head office & branch respectively. Thus, head office & branch shall be treated Explanation Ü For removal of doubts, it is hereby clarified that the expression
as distinct persons. “Services” includes facilitating or arranging transaction in securities.

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CA Final GST Questioner