Domestic purchase and export under Bill to ship to model in GST

This discussion clarifies the 'Bill to Ship to' model under GST for domestic purchases intended for export. It confirms that a company registered in Delhi can purchase materials from a supplier in Rajasthan and have them shipped directly to Mumbai Port for export under their own invoice. Section 11(b) of the IGST Act is referenced, indicating that if both the supplier and recipient are in India but the goods are exported, the place of supply is considered outside India, facilitating such transactions.