https://www.taxtmi.com/caselaws?id=372387 The ruling confirmed the permissibility of the "Bill to Ship to" mode under Section 10(1)(b) of the IGST Act, 2017 for the supply from M/s. SSPL to M/s. X. It was affirmed that an E-way bill can be issued with M/s. RSE/RPG as "Bill to" and M/s. X as "Ship to." Additionally, the provisions of Section 15 of the CGST Act, 2017, along with Rule 28 of the CGST Rules, 2017, apply to the value of supply for transactions between M/s. SSPL and M/s. RSE, considering full input tax credit availability. Lastly, transactions between M/s. Goyal and M/s. X are covered under Section 15 as they involve unrelated parties. en-us Fri, 02 Nov 2018 00:00:00 +0530 Fri, 28 Mar 2025 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372387 The ruling confirmed the permissibility of the "Bill to Ship to" mode under Section 10(1)(b) of the IGST Act, 2017 for the supply from M/s. SSPL to M/s. X. It was affirmed that an E-way bill can be issued with M/s. RSE/RPG as "Bill to" and M/s. X as "Ship to." Additionally, the provisions of Section 15 of the CGST Act, 2017, along with Rule 28 of the CGST Rules, 2017, apply to the value of supply for transactions between M/s. SSPL and M/s. RSE, considering full input tax credit availability. Lastly, transactions between M/s. Goyal and M/s. X are covered under Section 15 as they involve unrelated parties. Case-Laws GST Fri, 02 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372387