https://www.taxtmi.com/forum/issue?id=116626 The issue concerns whether sales made by a consignment agent in the State, after receipt of stock transferred by an out of State principal, attract IGST under Section 10(1)(b) because the agent acts on behalf of the principal, or instead attract CGST+SGST under the destination principle when the agent invoices and delivers to a local buyer. en-us Mon, 17 Aug 2020 23:45:41 +0530 Thu, 23 Jan 2025 15:54:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116626 The issue concerns whether sales made by a consignment agent in the State, after receipt of stock transferred by an out of State principal, attract IGST under Section 10(1)(b) because the agent acts on behalf of the principal, or instead attract CGST+SGST under the destination principle when the agent invoices and delivers to a local buyer. Discussion-Forum GST Mon, 17 Aug 2020 23:45:41 +0530 https://www.taxtmi.com/forum/issue?id=116626