https://www.taxtmi.com/forum/issue?id=117154 Where a buyer outside the supplier's State directs delivery under a bill-to/ship-to arrangement, the place of supply is the buyer's principal place of business under Section 10(1)(b) of the IGST Act, and the supplier must issue an invoice charging IGST; the consignee in the supplier's State is only a delivery recipient and does not make the supply intra-state. en-us Sat, 10 Apr 2021 20:34:05 +0530 Thu, 23 Jan 2025 15:54:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117154 Where a buyer outside the supplier's State directs delivery under a bill-to/ship-to arrangement, the place of supply is the buyer's principal place of business under Section 10(1)(b) of the IGST Act, and the supplier must issue an invoice charging IGST; the consignee in the supplier's State is only a delivery recipient and does not make the supply intra-state. Discussion-Forum GST Sat, 10 Apr 2021 20:34:05 +0530 https://www.taxtmi.com/forum/issue?id=117154