https://www.taxtmi.com/forum/issue?id=120788 Place of supply for goods delivered to an out of State worksite controls whether suppliers charge IGST or CGST and SGST, affecting the recipient's ITC. If supply is legitimately effected from the supplier's registration outside the worksite State and the recipient lacks an establishment there, invoices with IGST may be appropriate; if the contract's execution or a fixed establishment triggers registration in the worksite State, the supply is intra State and must bear CGST and SGST. The bill to ship to model and Section 10(1)(ca) of the IGST Act are cited in support of IGST invoicing. en-us Mon, 02 Mar 2026 22:30:49 +0530 Wed, 11 Mar 2026 07:53:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120788 Place of supply for goods delivered to an out of State worksite controls whether suppliers charge IGST or CGST and SGST, affecting the recipient's ITC. If supply is legitimately effected from the supplier's registration outside the worksite State and the recipient lacks an establishment there, invoices with IGST may be appropriate; if the contract's execution or a fixed establishment triggers registration in the worksite State, the supply is intra State and must bear CGST and SGST. The bill to ship to model and Section 10(1)(ca) of the IGST Act are cited in support of IGST invoicing. Discussion-Forum GST Mon, 02 Mar 2026 22:30:49 +0530 https://www.taxtmi.com/forum/issue?id=120788