Скачать или смотреть Agar place of supply place of delivery se different ho | IGST ya CGST lagega | gst tax

HIGH COURT OF KERALA
Philips Carbon Black Ltd.
v.
State of Kerala*

Where assessee-dealer situated in Kerala State was instructed to transport a
consignment to buyer situated in Tamil Nadu state but said buyer had instructed
deliver goods to job worker in Kerala itself; as per section 10(1)(b) of IGST Act, in
case, where supply is made on direction of a third party, then place of principal or
third party shall be place of supply, and, thus, supply in instant case was an
interstate supply not an intra-state supply and same would attract tax under IGST
Act not CGST and SGST and, therefore, detention order was to be set aside.

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