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

Place of supply: recipient's registered location governs GST treatment, making supplies to outside coastal recipients inter state.
Where goods are delivered at a State port on the buyer's instructions but the buyer is registered outside the coastal State (other territory), the recipient's registered location governs place of supply. Even if the supplier's movement of goods terminates at a port within the State, GST rules and territorial waters provisions treat a buyer located outside the coastal State as making the supply inter State; accordingly, IGST applies. Advance rulings and guidance on territorial waters support treating ultimate recipient location and registration as decisive, including in bill to/ship to or third party instruction scenarios.