https://www.taxtmi.com/article/detailed?id=7525 Place of supply rules under GST determine whether a goods transaction is intra state or inter state by fixing the geographic point of supply. Where supply involves movement, place of supply is the location of goods when movement terminates for delivery to the recipient; contractual allocation of delivery responsibility, documentary evidence, and whether the supplier or recipient arranges transport affect whether CGST/SGST or IGST applies. Deeming rules treat a third party ordering person as the recipient for bill to/ship to transactions to protect input tax credit flow, while distinct rules govern non movement supplies, site installation, and goods supplied on board. en-us Wed, 26 Jul 2017 08:09:12 +0530 Wed, 26 Jul 2017 08:09:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7525 Place of supply rules under GST determine whether a goods transaction is intra state or inter state by fixing the geographic point of supply. Where supply involves movement, place of supply is the location of goods when movement terminates for delivery to the recipient; contractual allocation of delivery responsibility, documentary evidence, and whether the supplier or recipient arranges transport affect whether CGST/SGST or IGST applies. Deeming rules treat a third party ordering person as the recipient for bill to/ship to transactions to protect input tax credit flow, while distinct rules govern non movement supplies, site installation, and goods supplied on board. Articles Goods and Services Tax - GST Wed, 26 Jul 2017 08:09:12 +0530 https://www.taxtmi.com/article/detailed?id=7525