https://www.taxtmi.com/forum/issue?id=117524 Where goods ordered by a foreign buyer are physically delivered within India to a domestic contract manufacturer, the transaction is not export and is an intra State supply liable to CGST and SGST. Section 10(1)(b) of the IGST Act does not apply if the ordering party lacks an Indian registration or principal place of business, so the place of supply is the delivery location in India. en-us Tue, 28 Sep 2021 16:12:19 +0530 Thu, 23 Jan 2025 15:54:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117524 Where goods ordered by a foreign buyer are physically delivered within India to a domestic contract manufacturer, the transaction is not export and is an intra State supply liable to CGST and SGST. Section 10(1)(b) of the IGST Act does not apply if the ordering party lacks an Indian registration or principal place of business, so the place of supply is the delivery location in India. Discussion-Forum GST Tue, 28 Sep 2021 16:12:19 +0530 https://www.taxtmi.com/forum/issue?id=117524