https://www.taxtmi.com/forum/issue?id=112206 Delivery in an ex factory transaction occurs at the supplier's factory where voluntary possession and control pass to the recipient; accordingly, applying the Model IGST Act provisions the place of supply will ordinarily be the supplier's factory, rendering the transaction an intra State supply. This outcome raises practical problems for cross state input tax credit utilisation and may conflict with commercial and hub and spoke GST arrangements, prompting consideration of using the buyer's billed/shipped to address as the place of supply though that approach is not clearly supported by the draft provisions. en-us Fri, 30 Jun 2017 16:20:46 +0530 Thu, 23 Jan 2025 15:55:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112206 Delivery in an ex factory transaction occurs at the supplier's factory where voluntary possession and control pass to the recipient; accordingly, applying the Model IGST Act provisions the place of supply will ordinarily be the supplier's factory, rendering the transaction an intra State supply. This outcome raises practical problems for cross state input tax credit utilisation and may conflict with commercial and hub and spoke GST arrangements, prompting consideration of using the buyer's billed/shipped to address as the place of supply though that approach is not clearly supported by the draft provisions. Discussion-Forum GST Fri, 30 Jun 2017 16:20:46 +0530 https://www.taxtmi.com/forum/issue?id=112206