https://www.taxtmi.com/caselaws?id=395787 AAR ruled that ex-factory inter-State supplies attract IGST. The authority determined that when goods are made available at factory gate but recipient arranges transportation to another state, the place of supply is the destination state under Section 10(1)(a). Since supplier's location and place of supply are in different states, the transaction qualifies as inter-State supply, making the supplier liable to charge IGST on such ex-factory supplies. en-us Mon, 02 Mar 2020 00:00:00 +0530 Fri, 28 Mar 2025 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395787 AAR ruled that ex-factory inter-State supplies attract IGST. The authority determined that when goods are made available at factory gate but recipient arranges transportation to another state, the place of supply is the destination state under Section 10(1)(a). Since supplier's location and place of supply are in different states, the transaction qualifies as inter-State supply, making the supplier liable to charge IGST on such ex-factory supplies. Case-Laws GST Mon, 02 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395787