GST on Ex-Factory Inter-State Supplies Based on Destination as 'Place of Supply' u/s 10(1)(a.

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....Levy of GST - ex-factory inter-State supplies - The place (in the other state) where the goods are destined turns out to be the ‘place of supply’ in terms of Sec. 10(1)(a) - Consequently, the ‘location of supplier’ and the ‘place of supply’ fall under different states and the supply qualifies as inter-State supply....