Gst transaction when more than 2 states involved

Since the person in whose direction goods are transfered is in gujarat therefore place of supply is in gujarat as per the provisions of place of supply and location of supplier is in mumbai therefore transaction will be lieved to IGST.Transaction between dealer in Mumbai and Delhi will also be lieved to IGST

YES, AS SOON AS IT IS INTER STATE TRANSACTION IT ATTRACTS IGST. HERE, MY QUESTION IS MUMBAI BASED MANUFACTURER WILL ISSUE INVOICE IN THE NAME OF SELLER IN GUJARAT BUT CONSUMPTION OF THAT GOODS WILL BE AT DELHI. SO,  WHICH STATE GOING TO GET BENEFIT FROM THIS TRANSACTION?

Section 10 of the IGST Bill defines place of supply of goods. Place of supply of goods is where the movement of the goods terminate [Section 10(1)] or where the goods are delivered [Section 10(2)]. Thus place of supply shall be treated as Delhi, and state of Delhi shall benefit. Invoice in the name of person based in Gujrat merely shows location of the recipient, whcih is not relevant to determine place of supply in the present case.