Place of Supply of Goods

[SOPL SOPL]

Dear Sir/Madam,

we are supplying goods to our customer (having GSTIN No. starting with 97) . on client instructions we delivered the goods in Andhra pradesh (sea port), from the same port he is taking goods to oil rig.

Our issues;

1. whether the supply is interstate or intrastate ?

AI Summary

Goods Delivered to Port, Transported to Oil Rig: GST Classified as Interstate Under Section 97, Subject to IGST A discussion on a forum addresses the classification of a supply of goods under the Goods and Services Tax (GST) as either interstate or intrastate. The query involves goods delivered to a port in Andhra Pradesh, then transported to an oil rig, with the customer registered under the GST code 97, indicating 'Other Territory.' The consensus among participants, including experts, is that the supply is interstate, subject to Integrated GST (IGST), due to the ultimate delivery location being outside Andhra Pradesh. The discussion references legal provisions and case law to clarify the place of supply and applicable GST section.