B2c bill to ship to model

This discussion clarifies the Place of Supply (POS) for a B2C transaction where goods are billed to an unregistered dealer in Tamil Nadu but shipped directly to Kerala on their instruction. According to Section 10(1)(b) of the IGST Act, the POS is deemed to be the location of the third person directing the delivery, which in this case is Tamil Nadu. This holds true regardless of whether the recipient is registered or not, and it's the responsibility of the unregistered dealer in Tamil Nadu to manage their own interstate supply regulations.