https://www.taxtmi.com/forum/issue?id=112921 Under destination-based IGST, place of supply is where goods are delivered; shipment outside India makes place of supply outside India. Export treatment depends on exporter identity and documentation: if the Chennai party effects export the Maharashtra manufacturer's sale may be domestic, but if the manufacturer exports under its own IEC with export invoice and documents, the supply is treated as export and eligible for zero-rating. en-us Sun, 08 Oct 2017 17:15:43 +0530 Thu, 23 Jan 2025 15:55:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112921 Under destination-based IGST, place of supply is where goods are delivered; shipment outside India makes place of supply outside India. Export treatment depends on exporter identity and documentation: if the Chennai party effects export the Maharashtra manufacturer's sale may be domestic, but if the manufacturer exports under its own IEC with export invoice and documents, the supply is treated as export and eligible for zero-rating. Discussion-Forum GST Sun, 08 Oct 2017 17:15:43 +0530 https://www.taxtmi.com/forum/issue?id=112921