https://www.taxtmi.com/forum/issue?id=113692 When goods are delivered on the direction of a third person, that third person is deemed to have received the goods and the place of supply is the principal place of business of that person; consequently a bill to/ship to transaction billed to a purchaser in the supplier's State is an intrastate supply attracting CGST and SGST, requiring e way bills in the billed buyer's name and reporting consistent with intrastate classification so the buyer may claim input tax credit. en-us Wed, 02 May 2018 11:15:03 +0530 Thu, 23 Jan 2025 15:55:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113692 When goods are delivered on the direction of a third person, that third person is deemed to have received the goods and the place of supply is the principal place of business of that person; consequently a bill to/ship to transaction billed to a purchaser in the supplier's State is an intrastate supply attracting CGST and SGST, requiring e way bills in the billed buyer's name and reporting consistent with intrastate classification so the buyer may claim input tax credit. Discussion-Forum GST Wed, 02 May 2018 11:15:03 +0530 https://www.taxtmi.com/forum/issue?id=113692