Thursday, January 13, 2022

work struggles

Hey buddies,
I don't remember when I wrote last time. Past 2 years have been very turmoil. 

So, if you remember, I started my practice in 2017. I thought I could never go back to job again so decided to use my professional knowledge for my start up. And simultaneously I started part time teaching also in college. But I was not satisfied with both of them. But it was working fine. I was having a wok life balance & some amount of work as well. Then came the great Covid & my life turned upside down. No household help and no staff to work. Everything changed. Situations forced me to again join the corporate workforce. I was enthralled!! I thought this is my moment. God has been very kind that I got job during these times. 

I joined EY. Excellent organization but too much workload & stress. Had lot of struggle. Having more than 6 years break...it's not easy to gel again. I tried..and it worked. But my family, especially my daughter got ignored...highly ignored. 

I could not keep track of her foods, health & education. I am failing as a mother..each day..and this feeling is eating me up. Yesterday, she was very sad & crying..mumma you don't have time for me. Send me somewhere else. I broke inside. Terrible feeling. What should I do? 

I cannot quit the organisation..they are not allowing me to shift the client..it's struggle each day. 

I perhaps made some blunders..but what should I do? I am so confused. I think there is some issue with my personality. I am not happy in any situation..I am confused...incannot stick to one decision. 

Perhaps this too shall pass .. hopefully. 

Can't sleep..mind is continuously working...
Dar lag rha hai...thak gyi hun..


Thursday, October 10, 2019

It's festival time!!

It's October time. There is something about this season, especially in north India. The air carries with it the smell & feel of festivals. First Navratris,Durga  Pooja, then Dusshera, karwa chauth & finally Diwali. There's something serene about it. The mornings are fresher than usual. Evenings are beautiful than ever ( Sham - e- Awadh). 

Festivals bring with them a much needed break & enjoyment. It seems they are very much part of our life. Our culture determines who we are. It seems we feel incomplete without them. They are worth every effort. They give purpose to life. Imagine our entire population working throughout year, without break. We may achieve great economic numbers, but we'll miss out on life. 

Festivals are best celebrated with family & friends & if possible at native place. The call of inner self to be with your own people is strongest at the time of festivals. Life wants you to take a break from hectic schedule. I particularly feel that Indian festivals are a great way of having work - life balance. Imagine the time of May - August. No. festivals, No holidays. We desperately wait for Rakshabandhan.  And how we celebrate then!! Full on Masti!! 

Traditions & festivals bring the much needed excitement in life. They satisfy emotional need of humans of social gathering, group enjoyment & family bonding. They infuse a fresh energy level to return to work with much enthusiasm. 

And how can we forget those mouth watering delicacies. Each house prepares a different version of the same dish. And we enjoy all of them!! Even though our ancestors had a better physical activity than us, yet they made the traditions in such a scientific way. They reserved special foods ( poori - kachori, even daals etc. ) to be taken only on specific days. That not only keeps us healthy by restricting fries foods to special occasions, but also keeps the excitemet level up for festivals. 

India is a land of festivals. It's a land of traditions & culture, something we value so much. Festivals bind us, from north to south, east to west. They give us a sense of who we are. They are our roots. 

Wish you all a great festive season. Keep celebrating!! 



Monday, September 30, 2019

Dear Children, We Love You!

Dear Children,


Sub: We Love you!

Let me introduce myself to you. I am mother of a young, beautiful, chirpy, happy going girl. She is just like you. She smiles when I see her. She gets angry when I scold her. She throws tantrum at me for eating food. She makes noise if she wants anything. Just like you! No matter what, I Love her, and will always do. I have brought her in this world. I prayed to God for her. I sought blessings from my elders that I get a child. She is my biggest treasure. She is my heartbeat. She is as dear to me as oxygen is for life. But does that mean that I should spoil her? All because I love her?

You know what dear children, with greater power comes greater responsibility. When we bring you into this beautiful world, we have a responsibility, responsibility to make you good human beings. We have a responsibility towards society as well. We need to have a good moral society. For that we need good people, and only good children can be a good person. Whatever you learn at home and at school makes you the person you are! It's true for everyone on this planet!

For each stage of your development we had to adopt a different methodology. Sometimes we have to make you understand through love, sometimes as friend, sometimes we have to laugh at your demands and sometimes we have to be strict. We have to say No to lot many things because we know that's not reasonable or it may harm you. It may irritate you. You may be angry with us. But that's necessary. I know you can't understand the reason, I didn't too when I was of your age. But I trusted my parents that if they are stopping us from doing anything, it is for my own benefit. I also had the same reaction as of yours, but over a period of time I realized the path I was choosing was a wrong one! I thanked God, now knowing the consequences!

You people are pretty little souls. There's so much happening inside you! Hormonal changes, Stress of studies, peer pressure, parental pressure, societal pressure and what not! Please discuss whatever is happening in your life. Please discuss your happiness as well as sorrows. Discuss your aspirations, your dreams, even if it is unconventional and different from what we think. Discuss your problems, fight with us if we do not understand, discuss anything unusual you see or feel. Discuss your feelings, your emotions. My dear children, you are just exploring yourself. Make us also a part of your journey. Don't keep it to yourself. We are here, we are listening and we understand! We will do whatever it takes to sort your problems. We are your parents; there is no one in this world as close to you as we are. We have seen it all! We know you inside out. We know there is a generation gap, but my dear children, we understand the differences!  We will sort it out. Please don't make generation gap as communication gap. We will always stand for what is good for you.  We will stand for you! We will always be there for you even if you are wrong!

Don't be guilty of anything wrong you have done, knowingly or unknowingly. Discuss with us. May be we know how to tackle it in a way which you even can't imagine. No mistake is bigger than your life! Life is too big to end it for some mistake. There's always another chance! There's always a new dawn! Always remember, Repentance is the biggest punishment! If you really feel sorry for anything, God forgives you then & there! Nobody else matters! Come to us! We will listen to you, we will not judge you, we will help you, and we’ll stand by you! We will give you courage to face the world, we will hold your hands in turbulent waters, we will be your emotional support. But please come to us! Give us a chance! Don't take drastic steps! You are not alone. We are always there for you. We love you sunshine! You are the reason for our existence in this world. Rest all is secondary. 

You don't know our pain when you leave us forever. You leave for the heavenly adobe but we experience hell here on Earth! We can't forgive ourselves for not being there for you when you needed us the most! We curse ourselves that why couldn't we develop that confidence in you that you can come to us and discuss anything...ANYTHING..on this Earth! We die each day, each night, each moment, each breath, just waiting for our turn to unite with you again. May be in heaven we could hug you and say - We Love you! Please just think about us before you take the dreaded, drastic, draconian step! 

Yours lovingly
A mother


Monday, July 8, 2019

Overburdened Middle Class

Before I start my write up, let me be very clear that I am not presenting my arguments based upon any data ( You will get too many of them on internet, data as well as analysis, both positive & negative). Just like my other blogs, it's simply reflection of my thoughts  and emotions.

After Modi's win in 2019, I was (and I am) extremely enthusiastic. I have full faith in that man's intentions and work. I know he is working very hard to make a unified, developed India. A land so culturally rich should be financially and technically rich too. He is working in that direction and I am pretty sure the results would flow soon.

But, after the budget, I was extremely disappointed. I was happy for the fundamental changes he is bringing in India. They were long long overdue. But, for that they have to tax us. We are highly educated people ( I mean not only me, but major middle class), honestly pay taxes, have just 1 or 2 children, yet our money is for past 70 years being spend to uplift those people who do not study, pay absolutely no taxes (I exclude Indirect tax - GST here) and reproduce 6-8 children. I mean, is this fair? Our incomes are not rising that much. Even MNC's are giving nominal hikes. How do government expect us to save & spend? Aren't we being reduced to just hand & mouth? 

Some people may argue that since we have high disposable income, we spend lavishly. Please tell me if that's a crime. First I work hard to earn, and then I should be restricted to use it for my pleasures? 

I agree that we all should make little sacrifices for our brother citizens. But how much that sacrifice should be? Tax is like a what clouds take from oceans and rain them on the rivers. It does not cause any major discomfort to Ocean to replenish the rivers. But our taxation system leave us with little blood to survive. 

What social security measures do I get after paying all taxes. Look at the cost of education, legal and medical services in our country. Can GoI provide quality education, legal and health services to us, at least for reasonable cost, if not free. No! We have to go to private players for that who charge us exorbitantly. What about our fundamental right to life. Is clean air & water not part of it?  What about social securities that I should get for my money paid as tax? 

Such government policies which are pro poor  (Good!) but have little empathy for middle class, will eventually expedite brain drain for obvious reasons. What pains me most is that such policies have long been adopted since 80s and 90s and should have delivered the results by now. Because of cancerous corruption running through India, we are again adopting the same socialist policies which should have been abandoned by now.  We have been funding the poor for the past 70 years and I really wonder till when we have to continue doing that. I am totally disappointed with the system. I feel it's a sin, a curse to be a middle class in India. 

I feel neither Congress nor Modi nor any other government is responsible for our plight. It is we as a citizen  are responsible for such mess. We chose such corrupt people. Somehow, we deserve this. As you sow, so shall we reap. 

Friday, June 14, 2019

Distance makes the heart grow fonder!!

On 31st May 2019, Abhishek went to USA for a short trip of 15 days. I was elated! This was long time pending. It was not about money, but the kind of work exposure Abhishek would get there, Simple feeling of how happy he would be, made me extreeeemely happy. I wanted to shout and hug him and tell him How much happy I am and that I love him a lot ( I did later ;-)). But I didn't knew that something very strange is going to happen to me now. 

Ever since our marriage in 2011, we have always been together. We worked in the same company and sat on the same floor. Working together gave us time to have our lunch, brunch and tea together. We went together and returned together. Even when we shifted to Lucknow, we had always been together as Abhishek worked from home and I had quit my job. Thereafter, Ananya was born and he stayed with us throughout. It's been 4 years since then!!

This is the first time in these seven and a half years, that he went so far from me. To be very honest, I never realised that I love him so much till he went away. I missed him dearly. I felt sad, I was heartbroken, I felt miserable. There were other family members too in the house, but still I felt lonely. I wished I had wings so that I may fly to him, to be with him.  I used to wait for his calls like a teenage lover. Continuously checking my mobile, if he messaged or called. Was so happy to see his pics. Loved the video calls (thanks to such modern technologies!!), left all work just to talk to him. Phew..and what not!!

I heard that the distance makes the heart grow fonder, I now realise how. I know realise why marriages are important. I know why couples are called as soul mates. I can't thank God and my parents enough.  May the love grows stronger each day!! Amen!!

Thursday, June 13, 2019

Maa ka Ghar

It's been 8 years of my marriage. Yet, everytime I visit my mom's home, I feel nostalgic. I miss being loved, cared and being pampered the way they use to do. I realise that marriage and associated responsibilities have taken away the girl inside me. I miss being chirpy, I miss being like a blossoming flower each day, I miss those eyes whose one glance comforted me, I miss being able to say anything without fear of being judged or criticised, I miss being myself,  I miss my home. 

Everytime I see my daughter, I make a promise to myself, that I will never allow her to loose her innocence. I will always protect her. I pray to God to please help me do that. I pray to God to please protect her. I pray each day, each night, every moment.

Earlier, I use to question myself, why the hell did everyone wants us to get married? It's just a pleasure of few years. But, now I realise the reason. My husband had been very loving to me, he cares for me, he loves me. There are certain little things he do, that makes me fond of him. Initially, these things did not show up, but, as the time passes by, the bond of relationship grows stronger. I now realise, that my parents married me to him so that when they are not there, I would have someone to spend my life with. Otherwise, in this populous world, there would not be a single soul with whom I could open up. 

Being born to such good parents is the best thing that happened to me. I would always be thankful to God for giving me such parents. I miss them,  I desperately miss them. 


 

Why hate India?

One LinkedIn post & I realise Indians love to hate & criticise India. People move to western world & from there they see just the shortcomings. I want to ask all of them, aren't western world have there own set of problems? Are they not working towards it?

So is it with India. We accept our shortcomings but we are also working towards them. People sitting far away cannot see the positive changes happening in the lives of people here. And as far as our strength goes, we are incomparable.

Our culture is our biggest strength. Our values are our guiding principles. But somehow our education system has transformed us to curse ourselves. We have been blinded to see only the dark side of India but nobody can stop the shine of this beautiful land. 


All those Indians sitting abroad and criticising India, I want to ask you, what have you done for your fellow citizens? Did you vote, did you help reach the government schemes to your household helps?

If you stay abroad, you are the brand ambassador of your country. Did you mind your conduct out there? When you break law outside, you bring shame to entire nation and our entire race, but still you do it. Similarly, when you criticise your own home land, you ensure that others also throw mud on you.  Can you ever disassociate yourself from your origination? 

I appreciate how the western world had made progress and I accept that we need to learn a lot from them. But that can also be done by not belittling your own country. Its like, Sasural accha  ( rich) hai to apna ghar bahut ganda lagne lga. It's like cursing your mother for being dark when your mom in law is a chick. But do you realise how much that black lady has done for you. What all sacrifices she has made to make you what you are today and make you reach where you are? Time is the biggest teacher. I wish you learn soon.

I am angry, I am disappointed by few. But I know there are lot many out there whose heart beats for India no matter where they stay.  Opportunities have taken them away but their soul resides in India. and it the those people, that India places its trust upon. You are the one who can bring long awaitied repute  and respect for India. 

And yes, I am proud of democracy of india. I am proud of my current PM  & all previous governments. Until we value ourselves, until we respect ourselves, until we develop self esteem, no body in this world is going to respect us. Jai Hind!!

Somya Bajpai

Friday, August 24, 2018

Scrutiny Assessment under GST



The CGST Act, 2017 numerates various kinds of assessment.  They are:-

1. Self - assessment (Sec 59)
2. Provisional assessment (Sec 60)
3. Scrutiny assessment (Sec 61)
4. Best Judgements - in this there are two types of assessements -
    a. Assessment of non filers of return  (Sec 62)
    b. Assessment of Unregistered Persons (Sec 63)
5. Summary assessment (Sec 64)

I will hereby discuss the case of Scrutiny Assessment which is covered under section 61. 

Sub section 1 of section 61 states that - 
  • the proper officer may scrutinise;
  • the return and related particulars furnished by the registered person;
  • to verify the correctness of the return;
  • and inform him of the discrepancies noticed, if any;
  • and seek explanation thereto.

Comments - The adjudicating officer can open scrutiny return based on the particulars submitted by the registered taxpayer in his return.  If he finds any discrepancy apparent from the record, he can seek explanation from the taxpayer. However, at this stage the officer cannot demand for any books of accounts or details which are not directly related to his query.  

Since the officer can seek explanation based on any discrepancy, it becomes important to understand what could all be covered under "discrepancy"? In my opinion, some of the discrepancy could be:

  • any mathematical error;
  • any human error such as entry in wrong table or column;
  • huge difference between tax liabilities of various months;
  • Difference between ITC Claimed with the figures appearing in GSTR 2A;
  • Difference between turnover declared in GSTR 3B with those filed in GSTR 1;
  • Pending unpaid liability 
The Adjudicating officer will thereafter seek explanation from the taxpayer. The explanation at this stage would only be limited to the discrepancy observed.For example, in case there is difference between the turnover figures of GSTR 3B with those of GSTR 1 for the same tax period, the explanation in this case would constitute only reconciliation of sales figures for the tax period under consideration. 

Based on the explanation. the adjudicating officer can accept or reject the application. If he accepts the explanation, no further action shall be taken in this regard and the registered person would be informed accordingly. (Subsection 2 of section 61)

However, if 
  • no explanation is offered; or
  • the adjudicating officer do not find the explanation satisfactory; 
  • within a period of 30 days from the date of communication of such discrepancy or any such further period as may be permitted by him ( the time period to seek explanation cannot be less than 30 days); or
  • where the registered person, after accepting the discrepancies;
  • failed to take the corrective measure;
  • in his return for the month in which the discrepancy is accepted ( and not the month in which the discrepancy is found by the Adjudicating Officer or for the month for which discrepancy is observed);
the officer may initiate appropriate action, including
  • Audit u/s 65
  • Special Audit u/s 66
  • Inspection, Search & Seizure u/s 67
  • Demand notice u/s 73
  • Demand notice u/s 74                                       (Subsection 3 of section 61)
Comments - The proper officer may reject the explanation offered by the registered person and may initiate the proceedings as stated above.  The law does not state that the officer would pass an order before initiating the above proceedings. 

The law states that the registered taxpayer need to correct the discrepancy in the month in which he has  accepted the discrepancy. For example, if the officer finds a mismatch in data for the month of April 2018 in the month of August 2018, and informs the registered taxpayer accordingly. If the taxpayer accepts the discrepancy in the month of September, then he need to correct the discrepancy when he files the return for September, which, if he has opted for monthly return filing, would be 10th/20th October.

It may be noted that nowhere in the entire section a time limit has been set for issue of scrutiny notice.  Few authors are of the opinion that the time limit for issue of scrutiny notice would be the maximum time period of the consequences that flows out of section 61, which is under section 74. Section 74(10), states that a demand can be raised within a period of 5 years from the due date of furnishing annual return for the financial year to which the tax paid or short paid or input tax credit wrongly availed or utilised relates to, thus a scrutiny notice can be issued for a period of 5 years.  In absence of clear timeline, this provision is susceptible to legal scrutiny.

Thank You


Monday, May 14, 2018

A Great Saturday!



It was a usual saturday, as always, a lazy one. Getting up late, enjoying tea time with my father in law (that's my favorite time), stretching, yawning time & again. Since my daughter's summer vacations has been declared, so there was no rush to wake her up & finish up household stuff. No school, no office either for me or my husband! AAh! what a day it was. I desperately wait for weekends coz I get to read newspaper, which due to my strict schedule I am not able to do it regularly. After having a heavy breakfast, suddenly came an idea to go for a movie. The choice was not difficult as we have watched Raazi a day before. The next awesome movie released this week was 102 not out. So without any further delay I quickly booked 3 tickets for it. Thanks to BMS, it just happened in 2 min. The movie show was at 12:40pm and it was already 12:05 pm. So we literally had just 15 min to get ready & reach the theatres. 15 min, with kid! Suddenly mere ander ki hindustani aurat jaag gyi and there I was, ready with bag & baggage in just 10 min! I pat my back for such impossible achievements! I mean just think getting your child to understand that you are going in another 15 min (they look like kuch bhi ho jaye, hum to nhi ready honge!), changing their diapers ( bacchon ko right time motion ate hain, just when you are in utmost hurry), dressing them, combing their hairs ( this part is like a cat fight), and getting ready yourself. I generally don't go for make ups except the basic ones but deciding a dress is such a task! Adhe ghante to bas isi ke liye chahiye! Finally we all threw ourselves in the car and rushed to the theatre. Aaj tak to Lucknow main koi movie time se start nhi hui, but that day it was bang on time! We were late by 5 min and missed the initial part. Chalo koi nhi, quickly we got ourselves settled and watched an awesome performance by Amitabh Bacchan & Rishi Kapoor. After the movie we did some shopping and returned back home. It was 3 :15 by that time. In my mind a clock was ticking. Today I had to go for Linkedin Local connect at 4:30pm. While serving the lunch a lot many questions were going through my mind. What it would be like, another networking event? Lots of formalities, bhashan baazi and all that stuffs or would it be different? I had attended another networking event & I tell you it was damn boring! So I was bit skeptical. But, then I moved out to get there. Played my FM and Vroom!
I reached my destination in time. Met few participants on the entry gate, few on the lift and as soon as the lift door opened at the area, whoo..so many people were already there. It was a book cafe area, a nice one. The ambience itself lifted the mood that this is not going to be a formal event. I started interacting with people there, and many of them recognised me, thanks to the whatsapp photo introduction a day before on our whatsapp group. Everyone met with smile & excitement! There were all sorts of people, young & old, from diverse backgrounds, IT, HR, Entrepreneurs, Lawyers, start ups, doctors, a CA myself, exporters, Importers, education and what not. People with such diverse backgrounds, who after working for many years in corporate world, left their job, and came back to Lucknow, their hometown to pursue their dream. After the initial tea session, the organisers asked us to introduce ourselves to other people in 30 sec.  I just couldn't believe such crowd exists in Lucknow. I always thought it was a place of traditional businesses where people prefer to work in traditional way. Chalta hai attitude to zabardast hai yhan. Aise main ye log khan chupe baithe the? Perhaps everyone there must be thinking the same. Intro session was in mid way when the special invitee, the star guest, Mr. Jayant Krishna came. Dressed very smartly, he had a smiling face. Very politely, without making any noise, and without throwing any tantrums, he asked the organisers to continue with the intro part and that he would like to be addressed later. That's called simplicity! After we finished, he was introduced. We all looked at him in awe! Such a big achiever he was. I wondered how did organisers got his time? How did they persuaded him to attend this event? I mean, why a man of his stature would like to devote his weekend time with us, so new people? Later he told us the secret that one of the organiser was his wife's friend and that he do not want to upset his wife ( haha)! Jokes apart, I am really thankful to him for sparing his so much precious time. Then came Q&A session. Everyone put forth so relevant questions to him & the ease with which he answered them speaks volume about his experience. During one of the questions he said, one day, after I retire, I want to do for my city, my Lucknow. And my heart bleeded, as if somebody has touched a very sensitive chord.
I am not born & brought up in Lucknow. My father had been in government job so we have been moving across the state due to his postings. But I completed my CA & LL.B.(H). from here. There is altogether a different kind of attachment with this city. I also want to do something for my city, I want Lucknow to grow.  I have met people in different states who belong to UP but they have to leave their city coz of lack of opportunities. And everyone wants to return. Who wants to leave their aged parents alone? But none of our governments have worked so far on this front. I have a lot of expectations from current government, both Central & State and hopefully they understand our plight! We have everything except a strong political will. 
Anyways, the session ended. My spirits were all high! Its not that I will get some business from there but the kind of satisfaction you get when you mingle with like minded people is a different experience altogether.  And in the words of Mr Krishna - never stop trying, push for it! you will get whatever you want! The session ended with awesome snacks & tea and even more awesome memories!  
I hope such sessions happen frequently! 

Thank You!

Sunday, March 25, 2018

How to determine Place of Supply of Goods - Section 7 r/w Section 10 of IGST Act



As we all know, GST is a destination based tax. Whether CGST/SGST or IGST is to be charged will depend upon whether a particular transaction is Intra State or Inter State. Whether a transaction is Intra State or Inter State will be determined by Place of supply.  Thus, the concept of "Place of Supply" is extremely important for understanding GST. The concept of Intra-State and Inter - State has been defined in IGST ACT, 2017. Section 7 r/w section 10 of IGST Act deals with Place of Supply of goods. Here I will try to analyse each section one by one.

Section 7 - defines what constitutes an Inter State Sale of goods. It states that supply of goods where the location of the supplier and place of supply (Please note it is not place of recipient of goods) are in

i) two different States; or
ii) two different union territories; or
iii) a state and a union territory, 
shall be treated as a supply of goods in the course of inter state trade or commerce.

However, this section has been subjected to provisions of  section 10 of IGST Act, 2017. It means section 7 needs to be within the framework of section 10.  Therefore, lets examine the provisions of section 10 simultaneously.

Section 10 -  It determines place of supply for goods in all cases except for Import & Export

Section 10(1)(a) - states that "where the supply involves movement of goods, whether by the supplier or the recipient or by any other person, the place of supply of such goods shall be the location of the goods at the time at which the movement of goods terminates for delivery to the recipient"

My understanding is that it covers the situation where :

  • There is direct sale between seller & buyer; and
  • Goods are delivered to buyer itself (not to branch or any other client)
  • If the above two conditions are satisfied, then the place of supply shall be where the movement terminates for delivery, i.e. where the ownership is transferred. Please note that the Place of recipient is irrelevant. 

Let us try to understand it with an example:
  • Mr A of Delhi sells goods to Mr B of Lucknow. Mr A ships the goods from his shop in Delhi to the shop of Mr B in Lucknow. In this case, since the goods moved from Delhi to Lucknow, hence Mr. A will charge IGST to Mr B in accordance with section 7 read with section 10(1)(a).
Section 10(1)(b) - states that where the goods are delivered by the supplier to a recipient (here the recipient is the person to whom goods are delivered) or any other person on the direction of a third person (it is the actual buyer, the person with whom the contract for sale has been entered into, i.e. the recipient as defined in law), whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to the goods or otherwise, it shall be deemed that the said third person has received the goods and the place of supply of such goods shall be the principal place of business of such person

My understanding of the section is that it covers the situation where :

  • there is an agreement to sell between seller & buyer (referred to as third person); and
  • the buyer directs the seller to deliver the goods to some other person (referred to as recipient); then
  • it will be deemed that the place of supply has been to the actual buyer and not to the person to whom goods have been delivered. Hence, for determining whether CGST/SGST or IGST needs to be charged, place of supplier & buyer holds importance. Please note that unlike section 10(1)(a), place of termination of delivery of goods holds no importance for this section.
  • This is a case of Bill to Ship to transactions
Let us try to understand it with some examples:

  • Mr A of Delhi sells goods to Mr B of Lucknow. Mr B directs Mr. A to deliver the goods to Mr C ( a customer of Mr A) in Delhi itself. Mr A ships the goods from his shop in Delhi to Mr C in Delhi. In this case, though the goods moved within Delhi itself, but it was on instruction of Mr B.  Hence, it is deemed that the place of supply of goods is where Mr B is located, i.e. Lucknow. Therefore, Mr. A will charge IGST to Mr B in accordance with section 7 read with section 10(1)(b). Mr B will subsequently bill Mr C and charge IGST to him. 
  • Mr A of Delhi sells goods to Mr B of Delhi.  Mr B directs Mr. A to deliver the goods to Mr C ( a customer of Mr A) in Lucknow. Mr A ships the goods from his shop in Delhi to Mr C in Lucknow. In this case, though the goods moved from Delhi to Lucknow, but it was on instruction of Mr B. Hence, it is deemed that the place of supply of goods is where Mr B is located, i.e. Delhi. Therefore,  Mr. A will charge CGST & SGST to Mr B in accordance with section 7 read with section 10(1)(b). Mr B will subsequently bill Mr C and charge IGST to him. 
  • Mr A of Delhi sells goods to Mr B of Lucknow. Mr B directs Mr. A to deliver the goods to Mr C ( branch of Mr B) in Delhi itself. Mr A ships the goods from his shop in Delhi to Mr C in Delhi. In this case, though the goods moved within Delhi itself, but it was on instruction of Mr B.  Hence, it is deemed that the place of supply of goods is where Mr B is located, i.e. Lucknow. Therefore, Mr. A will charge IGST to Mr B in accordance with section 7 read with section 10(1)(b). Mr B will not issue bill to his own branch but will only book the credit. In accounts, this transaction shall be recorded as mere stock transfer entry. Please note that in GST, a branch, located in another state is a distinct person under law. Hence, section 10(1)(b) would be applicable in this case. 
Section 10(1)(c)- states that where the supply does not involve movement of goods, whether, by the supplier or the recipient, the place of supply shall be the location of such goods at the time of the delivery to the recipient.

For example, 
  • Bharat Limited registered in Maharashtra sold its pre-installed transmission tower(electric tower) located at Madhya Pradesh to Hindustan Limited registered in Delhi. In this case, the location of the supplier is Maharashtra, but a place of supply will be Madhya Pradesh. Hence, IGST will be levied. ( Example is originally published in bcasonline material about Place of Supply - https://www.bcasonline.org/files/res_material/resfiles/Place_of_Supply-GST.pdf). 

Section 10(1)(d) - states where the goods are assembled or installed at site, the place of supply shall be the place of such installation or assembly.

For example,
  • Mr A of Delhi went to Noida (U.P) and ordered 50 ACs for his office in Delhi. The ACs are installed in Delhi. Thus, the place of supply would be Delhi and hence it would be an inter state sale. The Shopkeeper in Noida would charge IGST to Mr A. 
Section 10(1)(e) - states where the goods are supplied on board a conveyance, including a vessel, an aircraft, a train or a motor vehicle, the place of supply shall be the location at which such goods are taken on board.This provision includes those purchases which are done while traveling on a conveyance.

For example,
  • Mr. Mehta is traveling on a cruise liner from Mumbai to Goa. He purchases a book from the in-house store in the cruise liner. These books were on-boarded from Mumbai. Registered place of business of the book shop is in Mumbai. Place of supply, in this case, will be Mumbai. This is an intrastate supply, and CGST and SGST will be charged. ( Example is originally published in bcasonline material about Place of Supply - https://www.bcasonline.org/files/res_material/resfiles/Place_of_Supply-GST.pdf). 
I hope I have been able to add a little clarity to the concept. I welcome and value your useful suggestions.
Thanks for reading!