Section 10(1)(a) of the IGST Act fixes the place of supply where...

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 permit levy of CGST/SGST on the same transaction. The show cause notice seeking CGST/SGST on a supply already exigible to IGST was held arbitrary and contrary to Section 10(1)(a) and was quashed to the extent of the impugned demand; the petition was partly allowed. - HC