Transactions whether inter state or intra-state?

[Yatin Bhopi]

Dear expert,

We are manufacturer and having factory in Maharashtra. Please let me know whether below transaction are inter state of intra state as per place of supply (section 10 of IGST act).

Sr. No	Bill to	Ship to	Terms of conditions	Whether Intra-state\Inter state?
3	Maharashtra	Delhi	Ex-Works
5	Delhi	Maharashtra	Ex-Works
6	Delhi	Maharashtra	Transport by us (door Delivery)
7	Delhi	Karnataka	Ex-Works
9	Delhi	Delhi	Transport arrange by us to handover goods to customers transporter in Maharashtra.

AI Summary

Place of supply determined by where movement of goods terminates, deciding intra state or inter state classification of supply.
Place of supply is the location where movement of goods terminates when supply involves movement; Ex Works shifts movement to the recipient so destination state determines classification. If the supplier arranges door delivery and delivers in its state, the supply is intrastate. Applied: Sr.3 (Maharashtra Delhi, Ex Works) interstate; Sr.5 (Delhi Maharashtra, Ex Works) intrastate; Sr.6 (Delhi Maharashtra, supplier door delivery) intrastate; Sr.7 (Delhi Karnataka, Ex Works) interstate; Sr.9 (Delhi Delhi, supplier hands goods to transporter in Maharashtra) interstate.