https://www.taxtmi.com/caselaws?id=784187 For goods supplied under movement, the place of supply is the location where the movement terminates for delivery to the recipient under section 10(1)(a) of the IGST Act. The decisive factor is the delivery destination, not the point of handover to a common carrier. On the admitted facts, the goods moved outside Karnataka, so the supply was inter-State and IGST applied. Dealership terms, invoice conditions and the Sale of Goods Act did not override the statutory place-of-supply rule. A demand for CGST and KGST in addition to IGST would also result in double taxation, so the demand was held unsustainable and quashed. en-us Thu, 27 Nov 2025 00:00:00 +0530 Tue, 30 Dec 2025 09:30:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784187 For goods supplied under movement, the place of supply is the location where the movement terminates for delivery to the recipient under section 10(1)(a) of the IGST Act. The decisive factor is the delivery destination, not the point of handover to a common carrier. On the admitted facts, the goods moved outside Karnataka, so the supply was inter-State and IGST applied. Dealership terms, invoice conditions and the Sale of Goods Act did not override the statutory place-of-supply rule. A demand for CGST and KGST in addition to IGST would also result in double taxation, so the demand was held unsustainable and quashed. Case-Laws GST Thu, 27 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784187