https://www.taxtmi.com/forum/issue?id=120825 Under the GST place of supply rules, a bill-to ship-to arrangement remains an intra-State supply where the supplier and the bill-to recipient are both registered in Karnataka, even if the goods are physically delivered to a site in Kerala. In such a case, the deemed place of supply is the principal place of business of the bill-to recipient, and charging CGST and SGST is legally correct. Physical movement of goods to another State does not, by itself, require IGST if the statutory bill-to ship-to conditions are satisfied. en-us Fri, 20 Mar 2026 11:45:38 +0530 Sun, 22 Mar 2026 10:37:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120825 Under the GST place of supply rules, a bill-to ship-to arrangement remains an intra-State supply where the supplier and the bill-to recipient are both registered in Karnataka, even if the goods are physically delivered to a site in Kerala. In such a case, the deemed place of supply is the principal place of business of the bill-to recipient, and charging CGST and SGST is legally correct. Physical movement of goods to another State does not, by itself, require IGST if the statutory bill-to ship-to conditions are satisfied. Discussion-Forum GST Fri, 20 Mar 2026 11:45:38 +0530 https://www.taxtmi.com/forum/issue?id=120825