https://www.taxtmi.com/forum/issue?id=116467 When a buyer takes delivery of goods at the seller's factory gate on an ex works basis and arranges transport to his location, physical movement of goods is treated as occurring and Section 10(1)(a) of the IGST framework applies, leading to the chargeability of IGST on such ex works supplies. en-us Thu, 11 Jun 2020 13:57:16 +0530 Thu, 23 Jan 2025 15:54:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116467 When a buyer takes delivery of goods at the seller's factory gate on an ex works basis and arranges transport to his location, physical movement of goods is treated as occurring and Section 10(1)(a) of the IGST framework applies, leading to the chargeability of IGST on such ex works supplies. Discussion-Forum GST Thu, 11 Jun 2020 13:57:16 +0530 https://www.taxtmi.com/forum/issue?id=116467