https://www.taxtmi.com/article/detailed?id=7219 Section 7(3) deems a directing third person to have received goods and makes that person's principal place of business the place of supply, potentially converting otherwise intra state supplies into inter state supplies (and vice versa). Section 7(4) says where supply does not involve movement the place of supply is the location of the goods at delivery, producing ambiguity in bill to ship to arrangements over whether the third person or the ultimate customer determines tax incidence and related input tax credit consequences. en-us Fri, 20 Jan 2017 07:22:50 +0530 Fri, 20 Jan 2017 07:22:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7219 Section 7(3) deems a directing third person to have received goods and makes that person's principal place of business the place of supply, potentially converting otherwise intra state supplies into inter state supplies (and vice versa). Section 7(4) says where supply does not involve movement the place of supply is the location of the goods at delivery, producing ambiguity in bill to ship to arrangements over whether the third person or the ultimate customer determines tax incidence and related input tax credit consequences. Articles Goods and Services Tax - GST Fri, 20 Jan 2017 07:22:50 +0530 https://www.taxtmi.com/article/detailed?id=7219