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Place of supply in case of third party sale

This query is : Resolved 

Dear All,

Plz look in to the below given matter it's urgent to resolve....

(b) where the goods are delivered by the supplier to a recipient or any other
person on the direction of a third person, whether acting as an agent or otherwise,
before or during movement of goods, either by way of transfer of documents of title
to the goods or otherwise, it shall be deemed that the said third person has received
the goods and the place of supply of such goods shall be the principal place of business
of such person;

This para is belong to Chapter V of IGST Act Sec. 10 Sub Sec.(1)B, in this para can anyone plz tell me the word 'Such Person' belongs to the recipient of Goods or Third person whom direction we sent the Goods to recipient.




'Such person' means the third person, who buys goods in his name and redirect the goods to be delivered to another person.

Thanks for your prompt reply.


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