Place of Supply – Analysis of Sections 10(1)(a) and 10(1)(b) – Movement of goods

Place of Supply – Section 10 (1) (a) IGST regarding movement of goods – Section reproduced as under:

“where the supply involves movement of goods, whether by the supplier or the recipient or by any other person, the place of supply of such goods shall be the location of the goods at the time at which the movement of goods terminates for delivery to the recipient;’

Source Taxguru

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