Place of supply for shipped goods u/s 10(1)(a): delivery location decides IGST, CGST/SGST demand quashed.
Case-Laws
GST
Section 10(1)(a) of the IGST Act fixes the place of supply where the movement of goods terminates for delivery to the recipient, not when goods are handed to a common carrier or when title passes under contractual terms. As the goods were destined to recipients at locations outside the State, the supply was inter-State, attracting IGST, and not intra-State so as to per
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