Place of supply of goods clarification under gst

Subramanya (Tax Consultant) (523 Points)

21 October 2016  

Place of Supply of Goods Clarification

Mr. A of Karnataka raised an invoice to Mr. B of Karnataka. However, Mr. B directed to deliver the goods to Mr. C who is registerd under GST in Kerala. 

As per model law, Place of supply will be consumption state i.e, Kerala

Whether to charge IGST in the invoice?