Analysis of Place of Supply rule of IGST sec-10 and “Bill To Ship To”

GST is principally “Destination based tax” which means tax will charged based on ultimate destination of Goods. Section 10 of IGST Act also confirm the same in Sec-10(1)(a), which says. “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;”
But Sec-10(1)(b), has the different provision from stated above and this provision says the Place of supply will the location of Third party where the Goods move from one place other under instruction of third person, in such situation it is possible that Destination location of the Goods may not be the location of the Third person who has facilitated or instructed for the transaction.

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