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    <title>Place of Supply</title>
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    <description>Where freight payment liability under reverse charge rests with the manufacturer, the place of supply for the freight service is the State in which that manufacturer is established; therefore, with goods delivered from Gujarat to Maharashtra on behalf of a Rajasthan manufacturer and freight payable by that manufacturer, the place of supply is Rajasthan and the reverse charge liability is on the Rajasthan manufacturer.</description>
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      <description>Where freight payment liability under reverse charge rests with the manufacturer, the place of supply for the freight service is the State in which that manufacturer is established; therefore, with goods delivered from Gujarat to Maharashtra on behalf of a Rajasthan manufacturer and freight payable by that manufacturer, the place of supply is Rajasthan and the reverse charge liability is on the Rajasthan manufacturer.</description>
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